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Debt - 2030 Notes (Details) - 4.875% senior notes due 2030 - Senior Notes	Jul. 27, 2020 USD ($)
Debt Instrument [Line Items]
Face amount	$ 400,000,000
Interest rate	4.875%
Dividend restriction, interest coverage ratio	3.5

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Stockholders' Equity [Abstract]
Common stock dividends (in dollars per share)	$ 0.22	$ 0.21

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Retained Earnings
Beginning balance (in shares) at Dec. 31, 2024		45,139
Beginning balance at Dec. 31, 2024	$ 2,151,274	$ 451	$ (341,974)	$ 565,041	$ (460)	$ 1,928,216
Beginning balance (in shares) at Dec. 31, 2024			6,956
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	40,348					40,348
Other comprehensive income	6				6
Common stock issued (in shares)		109
Common stock issued	1	$ 1
Treasury stock purchased (in shares)			483
Treasury stock purchased	(53,884)		$ (53,884)
Stock-based compensation	3,757			3,757
Common stock dividends	(8,060)					(8,060)
Tax withholding payments on stock-based awards	(5,938)			(5,938)
Other	(427)		(426)	(1)
Ending balance (in shares) at Mar. 31, 2025		45,248
Ending balance at Mar. 31, 2025	$ 2,127,077	$ 452	$ (396,284)	562,859	(454)	1,960,504
Ending balance (in shares) at Mar. 31, 2025			7,439
Beginning balance (in shares) at Dec. 31, 2025	36,190	36,190
Beginning balance at Dec. 31, 2025	$ 2,074,878	$ 362		571,220	(476)	1,503,772
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	17,842					17,842
Other comprehensive income	7				7
Common stock issued (in shares)		144
Common stock issued	1	$ 1
Repurchase of common stock (in shares)		(831)
Repurchase of common stock	(66,050)	$ (8)				(66,042)
Stock-based compensation	3,458			3,458
Common stock dividends	(7,958)					(7,958)
Tax withholding payments on stock-based awards	(6,244)			(6,244)
Other	$ (1)			(1)
Ending balance (in shares) at Mar. 31, 2026	35,503	35,503
Ending balance at Mar. 31, 2026	$ 2,015,933	$ 355		$ 568,433	$ (469)	$ 1,447,614

Debt - Cash Paid for Interest (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Debt Disclosure [Abstract]
Interest paid	$ 10.0	$ 9.2

Goodwill and Intangible Assets

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Goodwill represents the excess of the purchase price and related costs over the fair value of the net tangible and intangible assets of businesses acquired.

The carrying amount of our goodwill by segment is as follows:


	Building Materials Distribution		Wood Products		Total
	(thousands)
Balance at December 31, 2025	$	59,218	$	126,166	$	185,384
Measurement period adjustments (a)	2		—		2

Balance at March 31, 2026	$	59,220	$	126,166	$	185,386

___________________________________

(a) Represents a measurement period adjustment related to the acquisition of Holden Humphrey in fourth quarter 2025. For additional information on the acquisition, see Note 6, Acquisitions, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2025 Form 10-K.

At March 31, 2026 and December 31, 2025, intangible assets represented the values assigned to trade names and trademarks and customer relationships. We maintain trademarks for our manufactured wood products, particularly EWP. Our key registered trademarks are perpetual in duration as long as we continue to timely file all post registration maintenance documents related thereto. These trademarks have indefinite lives, are not amortized, and have a carrying amount of $8.9 million. In addition, we have acquired trade names and customer relationships through acquisitions, which are amortized over their useful life. For the three months ended March 31, 2026 and 2025 we recognized $5.3 million and $5.1 million, respectively, of amortization expense for intangible assets.

Intangible assets consisted of the following:


	March 31, 2026
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(thousands)
Trade names and trademarks	$	27,600	$	(3,699)	$	23,901
Customer relationships	204,078		(73,574)		130,504
	$	231,678	$	(77,273)	$	154,405


	December 31, 2025
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(thousands)
Trade names and trademarks	$	27,600	$	(3,399)	$	24,201
Customer relationships	204,078		(68,614)		135,464
	$	231,678	$	(72,013)	$	159,665

Net Income Per Common Share (Tables)

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Net Income Per Common Share

The following table sets forth the computation of basic and diluted net income per common share:


	Three Months Ended March 31
	2026		2025
	(thousands, except per-share data)
Net income	$	17,842	$	40,348
Weighted average common shares outstanding during the period (for basic calculation)	35,909		38,017
Dilutive effect of other potential common shares	111		198
Weighted average common shares and potential common shares (for diluted calculation)	36,020		38,215

Net income per common share - Basic	$	0.50	$	1.06
Net income per common share - Diluted	$	0.50	$	1.06

Segment Information (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Schedule of Segment Sales to External Customers

BMD and Wood Products segment sales to external customers, including related parties, by product line, are as follows:


	Three Months Ended March 31
	2026		2025
	(millions)
Building Materials Distribution
General line	$	625.0	$	599.7
Commodity	492.8		516.9
Engineered wood products	271.1		290.5
	1,388.9		1,407.1

Wood Products (a)
LVL (b)	10.4		16.7
I-joists (b)	4.8		11.2
Other engineered wood products (b)	2.1		6.8
Plywood and veneer	59.2		59.8
Lumber	12.2		12.7
Byproducts	15.4		15.7
Other	5.6		6.4
	109.7		129.4
	$	1,498.6	$	1,536.5

___________________________________

(a) Amounts represent sales to external customers. Sales are calculated after intersegment sales eliminations to our BMD segment.

(b) Sales of EWP to external customers are net of the cost of all EWP rebates and sales allowances provided at various stages of the supply chain (including distributors, dealers, and homebuilders). For the three months ended March 31, 2026 and 2025, approximately 77% and 73%, respectively, of Wood Products' EWP sales volumes were to our BMD segment.

Schedule of Segment Information

An analysis of our operations by segment is as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Building Materials Distribution
Sales	$	1,388,948	$	1,407,116

Less:
Materials, labor, and other operating expenses (excluding depreciation) (a)	1,189,236		1,200,940
Selling and distribution expenses	141,274		133,099
Other segment items (b)	10,213		10,298
Depreciation and amortization	15,283		14,362
	1,356,006		1,358,699

Segment income from operations	$	32,942	$	48,417

Wood Products
Sales	$	398,204	$	415,845

Less:
Materials, labor, and other operating expenses (excluding depreciation) (a)	352,985		362,246
Other segment items (b)	13,262		13,404
Depreciation and amortization	23,465		22,486
	389,712		398,136

Segment income from operations	$	8,492	$	17,709

Reconciliation of sales
Building Materials Distribution	$	1,388,948	$	1,407,116
Wood Products	398,204		415,845
Intersegment eliminations (c)	(288,538)		(286,467)
Total net sales	$	1,498,614	$	1,536,494

Reconciliation of income
Building Materials Distribution	$	32,942	$	48,417
Wood Products	8,492		17,709
Unallocated corporate costs (d)	(13,649)		(11,607)
Income from operations	$	27,785	$	54,519
Interest expense	(6,019)		(5,312)
Interest income	2,937		5,510
Other unallocated items (e)	(271)		(523)
Income before income taxes	$	24,432	$	54,194

___________________________________

(a) Substantially all costs included in "Materials, labor, and other operating expenses (excluding depreciation)" for our BMD segment are for inventory purchased for resale. "Materials, labor, and other operating expenses (excluding depreciation)" for our Wood Products segment are the costs associated with Wood Products' manufacturing processes, including wood fiber, labor, glues and resins, energy, operating supplies, maintenance materials, freight, and other manufacturing costs.

(b) Other segment items for our BMD segment includes general and administrative expenses and other income (expense). Other segment items for our Wood Products segment includes selling and distribution expenses, general and administrative expenses, and other income (expense).

(d) Unallocated corporate costs include corporate support staff services, and related assets and liabilities. Support services include, but are not limited to, information technology, human resources, finance, accounting, insurance and legal functions. For the three months ended March 31, 2026, unallocated corporate costs includes $1.8 million of estimated insurance losses related to a fire at our Florien plywood facility.

(e) Other unallocated items include foreign exchange gains and losses, pension expense (excluding service costs) and the change in fair value of interest rate swaps.


	March 31, 2026		December 31, 2025
	(thousands)
Assets
Building Materials Distribution	$	1,801,868	$	1,580,239
Wood Products	1,187,743		1,183,351
Corporate	352,013		478,353
Total assets	$	3,341,624	$	3,241,943


	Three Months Ended March 31
	2026		2025
	(thousands)
Capital expenditures
Building Materials Distribution (a)	$	22,911	$	22,431
Wood Products	16,663		30,689
Corporate	250		85
Total capital expenditures	$	39,824	$	53,205

___________________________________

(a) 2026 capital expenditures for BMD is reported net of a $2.5 million promissory note, which partially funded the purchase of our previously leased distribution facility in Boise, Idaho.

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 5.3	$ 5.1
Trademarks
Finite-Lived Intangible Assets [Line Items]
Carrying amount	$ 8.9		$ 8.9

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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+ Details

Summary of Significant Accounting Policies - Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Accounting Policies [Abstract]
Finished goods and work in process	$ 772,532	$ 672,173
Logs	38,593	57,309
Other raw materials and supplies	66,670	66,242
Total inventory	$ 877,795	$ 795,724

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Earnings Per Share [Abstract]
Net income	$ 17,842	$ 40,348
Computation of basic and diluted net income per common share
Weighted average common shares outstanding during the period (for basic calculation) (in shares)	35,909	38,017
Dilutive effect of other potential common shares (in shares)	111	198
Weighted average common shares and potential common shares (for diluted calculation) (in shares)	36,020	38,215
Net income per common share - Basic (in dollars per share)	$ 0.50	$ 1.06
Net income per common share - Diluted (in dollars per share)	$ 0.50	$ 1.06

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

+ Details

Summary of Significant Accounting Policies - Financial Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Reported Value Measurement \| 4.875% senior notes due 2030
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed-rate debt	$ 400.0	$ 400.0
Level 2 \| Estimate of Fair Value Measurement \| 4.875% senior notes due 2030
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed-rate debt	392.8	395.0
Money Market Funds \| Fair Value, Recurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents, fair value	$ 324.5	$ 448.7

Summary of Significant Accounting Policies - Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,193,492	$ 2,164,092
Less: accumulated depreciation	(1,037,525)	(1,006,831)
Property and equipment, net	1,155,967	1,157,261
Accrued purchases of property and equipment	3,700	13,500
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	104,393	98,267
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment, gross	440,544	430,204
Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	83,612	82,568
Mobile equipment, information technology, and office furniture
Property, Plant and Equipment [Line Items]
Property and equipment, gross	326,703	322,907
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,133,194	1,130,806
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 105,046	$ 99,340

Nature of Operations and Consolidation	3 Months Ended
Nature of Operations and Consolidation	Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Consolidation	Nature of Operations and Consolidation Nature of Operations Boise Cascade Company is a building products company headquartered in Boise, Idaho. As used in this Form 10-Q, the terms "Boise Cascade," "we," and "our" refer to Boise Cascade Company and its consolidated subsidiaries. We are one of the largest United States wholesale distributors of building materials and a leading manufacturer of engineered wood products (EWP) and plywood in North America. We operate our business using two reportable segments: (1) Building Materials Distribution (BMD), which is a wholesale distributor of building materials, and (2) Wood Products, which primarily manufactures EWP and plywood. For more information, see Note 11, Segment Information. Consolidation The accompanying quarterly consolidated financial statements have not been audited by an independent registered public accounting firm but, in the opinion of management, include all adjustments necessary to present fairly the financial position, results of operations, cash flows, and stockholders' equity for the interim periods presented. Except as disclosed within these condensed notes to unaudited quarterly consolidated financial statements, the adjustments made were of a normal, recurring nature. Certain information and footnote disclosures normally included in our annual consolidated financial statements have been condensed or omitted. The quarterly consolidated financial statements include the accounts of Boise Cascade and its subsidiaries after elimination of intercompany balances and transactions. Quarterly results are not necessarily indicative of results that may be expected for the full year. These condensed notes to unaudited quarterly consolidated financial statements should be read in conjunction with our 2025 Form 10-K and the other reports we file with the Securities and Exchange Commission.

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Revenue from External Customer [Line Items]
Customer rebates and allowances	$ 53.7		$ 83.5
Building Materials Distribution \| Shipping and Handling
Revenue from External Customer [Line Items]
Cost of goods and services sold	$ 64.6	$ 60.2

- Definition

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References + Details

Net Income Per Common Share - Narrative (Details) - shares shares in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards (in shares)	0.1	0.0

Debt - Credit Agreement (Details) - Revolving Credit Facility - Credit Agreement		3 Months Ended
	Apr. 14, 2025 USD ($)	Mar. 31, 2026 USD ($)	Dec. 31, 2025 USD ($)
Line of Credit Facility [Line Items]
Maximum net leverage ratio permitted	3.5
Debt instrument, covenant, dividend restriction, net leverage ratio, maximum	3
Letters of credit outstanding		$ 4,900,000	$ 4,900,000
Current availability		$ 395,100,000
Interest rate during period (as percent)		4.91%
Minimum
Line of Credit Facility [Line Items]
Commitment fee percentage per annum (as percent)	0.20%
Maximum
Line of Credit Facility [Line Items]
Commitment fee percentage per annum (as percent)	0.30%
Line of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 450,000,000
Borrowings outstanding		$ 50,000,000.0	$ 50,000,000.0
Bridge Loan
Line of Credit Facility [Line Items]
Maximum borrowing capacity	45,000,000
Letter of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 75,000,000

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of Activity of PSU and RSU Awards

The following summarizes the activity of our PSUs and RSUs awarded under our incentive plan for the three months ended March 31, 2026:


	PSUs			RSUs
	Number of shares	Weighted Average Grant-Date Fair Value		Number of shares	Weighted Average Grant-Date Fair Value
Outstanding, December 31, 2025	242,320	$	93.44	152,293	$	105.92
Granted	91,368	82.74		111,613	82.74
Performance condition adjustment (a)	(5,357)	103.66		—	—
Vested	(124,740)	72.13		(83,311)	101.18

Outstanding, March 31, 2026	203,591	$	101.42	180,595	$	93.78

_______________________________

(a) Represents total PSUs forfeited during the three months ended March 31, 2026, related to below-target achievement of the 2025 performance condition on awards granted to other employees in 2025. During the 2025 performance period, other employees earned 63% of the target based on Boise Cascade's 2025 EBITDA, determined by executive management, in accordance with the related grant agreement.

Schedule of Total Stock-based Compensation Recognized From PSUs & RSUs

Total stock-based compensation recognized from PSUs and RSUs, net of forfeitures, was as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
PSUs	$	1,266	$	1,832
RSUs	2,192		1,925

Total	$	3,458	$	3,757

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of Inventory

Inventories included the following (work in process is not material):


	March 31, 2026		December 31, 2025
	(thousands)
Finished goods and work in process	$	772,532	$	672,173
Logs	38,593		57,309
Other raw materials and supplies	66,670		66,242
	$	877,795	$	795,724

Schedule of Property and Equipment

Property and equipment consisted of the following asset classes:


	March 31, 2026		December 31, 2025
	(thousands)
Land	$	104,393	$	98,267
Buildings	440,544		430,204
Improvements	83,612		82,568
Mobile equipment, information technology, and office furniture	326,703		322,907
Machinery and equipment	1,133,194		1,130,806
Construction in progress	105,046		99,340
	2,193,492		2,164,092
Less: accumulated depreciation	(1,037,525)		(1,006,831)
	$	1,155,967	$	1,157,261

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Income tax expense	$ 6,590	$ 13,846
Effective income tax rate (as a percent)	27.00%	25.50%
Income taxes paid, net	$ 600	$ 1,500

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

Leases - Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$ 3,666	$ 3,365
Operating cash flows from finance leases	447	502
Financing cash flows from finance leases	316	502
Right-of-use assets obtained in exchange for lease obligations
Operating leases	2,954	318
Finance leases	$ 30,386	$ 0

Stock-Based Compensation

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

During the three months ended March 31, 2026 and 2025, we granted two types of stock-based awards: performance stock units (PSUs) and restricted stock units (RSUs).

PSU and RSU Awards

During the three months ended March 31, 2026, we granted 91,368 PSUs to our officers and other employees, subject to performance and service conditions. For the officers, the PSUs granted are subject to a three-year performance period. The number of shares actually awarded will range from 0% to 200% of the target amount. Achievement is measured in annual sub-periods, based on Boise Cascade's return on invested capital (ROIC) for 2026, 2027, and 2028. The average achievement for the three years included in the performance period will determine the number of earned PSUs, as approved by our compensation committee in accordance with the related grant agreement. We define ROIC as net operating profit after taxes (NOPAT) divided by average invested capital (based on a rolling thirteen-month average). We define NOPAT as net income plus after-tax financing expense. Invested capital is defined as total assets plus capitalized lease expense, less cash, cash equivalents, and current liabilities, excluding short-term debt. For the other employees, the PSUs granted are subject to a one-year performance period. The number of shares actually awarded will range from 0% to 200% of the target amount, depending upon Boise Cascade’s 2026 EBITDA, defined as income before interest (interest expense and interest income), income taxes, and depreciation and amortization, as approved by executive management, determined in accordance with the related grant agreement. During the three months ended March 31, 2025, we granted 83,616 PSUs to our officers and other employees, subject to performance and service conditions. For both periods, the PSUs granted to officers generally vest in a single installment three years from the date of grant, while the PSUs granted to other employees vest in three equal tranches each year after the grant date.

During the three months ended March 31, 2026 and 2025, we granted an aggregate of 111,613 and 98,327 RSUs, respectively, to our officers, other employees, and nonemployee directors with only service conditions. The RSUs granted to officers and other employees vest in three equal tranches each year after the grant date. The RSUs granted to nonemployee directors vest in a single installment after a one year period.

We based the fair value of PSU and RSU awards on the closing market price of our common stock on the grant date. During the three months ended March 31, 2026 and 2025, the total fair value of PSUs and RSUs vested was $17.2 million and $15.7 million, respectively.

The following summarizes the activity of our PSUs and RSUs awarded under our incentive plan for the three months ended March 31, 2026:


	PSUs			RSUs
	Number of shares	Weighted Average Grant-Date Fair Value		Number of shares	Weighted Average Grant-Date Fair Value
Outstanding, December 31, 2025	242,320	$	93.44	152,293	$	105.92
Granted	91,368	82.74		111,613	82.74
Performance condition adjustment (a)	(5,357)	103.66		—	—
Vested	(124,740)	72.13		(83,311)	101.18

Outstanding, March 31, 2026	203,591	$	101.42	180,595	$	93.78

_______________________________

Compensation Expense

We record compensation expense over the awards' vesting period and account for share-based award forfeitures as they occur, rather than making estimates of future forfeitures. Any shares not vested are forfeited. We recognize compensation expense for stock awards with performance and service conditions over the requisite service period based on the most probable number of shares expected to vest. We recognize compensation expense for stock awards with only service conditions on a straight-line basis over the requisite service period. Most of our stock-based compensation expense was recorded in "General and administrative expenses" in our Consolidated Statements of Operations. Total stock-based compensation recognized from PSUs and RSUs, net of forfeitures, was as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
PSUs	$	1,266	$	1,832
RSUs	2,192		1,925

Total	$	3,458	$	3,757

The related tax benefit for the three months ended March 31, 2026 and 2025, was $0.9 million and $1.0 million, respectively. As of March 31, 2026, total unrecognized compensation expense related to nonvested share-based compensation arrangements was $25.2 million. This expense is expected to be recognized over a weighted-average period of 2.2 years.

Goodwill and Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Indefinite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (77,273)	$ (72,013)
Net Carrying Amount	154,405	159,665
Gross Carrying Amount	231,678	231,678
Trade names and trademarks
Indefinite-Lived Intangible Assets [Line Items]
Accumulated Amortization	(3,699)	(3,399)
Customer relationships
Indefinite-Lived Intangible Assets [Line Items]
Accumulated Amortization	(73,574)	(68,614)
Gross Carrying Amount	204,078	204,078
Net Carrying Amount	130,504	135,464
Trade names and trademarks
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	27,600	27,600
Net Carrying Amount	$ 23,901	$ 24,201

Segment Information - Segment Sales to External Customers by Product Line (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Sales to external customer [Line Items]
Sales	$ 1,498,614	$ 1,536,494
Building Materials Distribution
Sales to external customer [Line Items]
Sales	1,388,900	1,407,100
Wood Products
Sales to external customer [Line Items]
Sales	$ 109,700	$ 129,400
Intersegment EWP sales volumes as percentage to total EWP sales volumes	77.00%	73.00%
General line \| Building Materials Distribution
Sales to external customer [Line Items]
Sales	$ 625,000	$ 599,700
Commodity \| Building Materials Distribution
Sales to external customer [Line Items]
Sales	492,800	516,900
Engineered wood products \| Building Materials Distribution
Sales to external customer [Line Items]
Sales	271,100	290,500
LVL \| Wood Products
Sales to external customer [Line Items]
Sales	10,400	16,700
I-joists \| Wood Products
Sales to external customer [Line Items]
Sales	4,800	11,200
Other engineered wood products \| Wood Products
Sales to external customer [Line Items]
Sales	2,100	6,800
Plywood and veneer \| Wood Products
Sales to external customer [Line Items]
Sales	59,200	59,800
Lumber \| Wood Products
Sales to external customer [Line Items]
Sales	12,200	12,700
Byproducts \| Wood Products
Sales to external customer [Line Items]
Sales	15,400	15,700
Other \| Wood Products
Sales to external customer [Line Items]
Sales	$ 5,600	$ 6,400

Stock-Based Compensation - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2026 USD ($) award tranche shares	Mar. 31, 2025 USD ($) award tranche shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair market value of awards \| $	$ 17.2	$ 15.7
Tax benefit from compensation expense \| $	0.9	$ 1.0
Unrecognized compensation expense \| $	$ 25.2
Unrecognized compensation, period for recognition (in years)	2 years 2 months 12 days
PSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares) \| shares	91,368
RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares) \| shares	111,613	98,327
Officers and other employees \| PSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares) \| shares	91,368	83,616
Officers and other employees \| RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of equal tranches for annual vesting \| tranche	3	3
Officer \| PSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance period	3 years
Share-based compensation arrangement by share- based payment award, award vesting period	3 years	3 years
Officer \| PSUs \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance shares that could be awarded as a percentage of ROIC target amount	0
Officer \| PSUs \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance shares that could be awarded as a percentage of ROIC target amount	2
Other employees \| PSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance period	1 year
Number of equal tranches for annual vesting \| tranche	3	3
Other employees \| PSUs \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance shares that could be awarded, as a percentage of EBITDA target amount	0
Other employees \| PSUs \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance shares that could be awarded, as a percentage of EBITDA target amount	2
Nonemployee Directors \| RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period	1 year	1 year
2025 Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of types of stock-based awards granted \| award	2	2

Transactions With Related Party (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Related Party Transaction [Line Items]
Sales	$ 1,498,614	$ 1,536,494
Unconsolidated variable interest entity
Related Party Transaction [Line Items]
Sales	2,100	1,600
Cost of sales from related party	$ 18,000	$ 14,800
Louisiana Timber Procurement Company LLC \| Variable Interest Entity, Primary Beneficiary \| Packaging Corporation of America (PCA)
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage	50.00%
Louisiana Timber Procurement Company LLC \| Unconsolidated variable interest entity
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage	50.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Leases - Minimum Lease Payment Requirements (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Operating Leases
Remainder of 2026	$ 10,031
2027	13,121
2028	10,251
2029	9,330
2030	7,327
Thereafter	19,324
Total future minimum lease payments	69,384
Less: interest	(12,350)
Total lease obligations	57,034
Less: current obligations	(10,432)
Long-term lease obligations	46,602	$ 49,778
Finance Leases
Remainder of 2026	3,789
2027	5,141
2028	5,038
2029	5,066
2030	4,904
Thereafter	49,119
Total future minimum lease payments	73,057
Less: interest	(26,279)
Total lease obligations	46,778
Less: current obligations	(1,950)
Long-term lease obligations	$ 44,828	$ 15,631

Leases

3 Months Ended

Mar. 31, 2026

Leases [Abstract]

Leases

Lease Costs

The components of lease expense were as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Operating lease cost	$	3,669	$	3,416
Finance lease cost
Amortization of right-of-use assets	439		600
Interest on lease liabilities	448		503
Variable lease cost	1,344		1,492
Short-term lease cost	1,915		1,693
Sublease income	(7)		(53)
Total lease cost	$	7,808	$	7,651

Other Information

Supplemental cash flow information related to leases was as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	3,666	$	3,365
Operating cash flows from finance leases	447		502
Financing cash flows from finance leases	316		502
Right-of-use assets obtained in exchange for lease obligations
Operating leases	2,954		318
Finance leases	30,386		—

Other information related to leases was as follows:



	March 31, 2026		December 31, 2025

Weighted-average remaining lease term (years)
Operating leases	6		7
Finance leases	14		12
Weighted-average discount rate
Operating leases	5.8	%	5.9	%
Finance leases	6.9	%	8.6	%

As of March 31, 2026, our minimum lease payment requirements for noncancelable operating and finance leases are as follows:


	Operating Leases		Finance Leases
	(thousands)
Remainder of 2026	$	10,031	$	3,789
2027	13,121		5,141
2028	10,251		5,038
2029	9,330		5,066
2030	7,327		4,904
Thereafter	19,324		49,119
Total future minimum lease payments	69,384		73,057
Less: interest	(12,350)		(26,279)
Total lease obligations	57,034		46,778
Less: current obligations	(10,432)		(1,950)
Long-term lease obligations	$	46,602	$	44,828

As of March 31, 2026, undiscounted future lease payments for an additional lease that has not yet commenced are approximately $26 million. This lease is expected to commence in the second half of 2026 with a lease term of approximately 16 years.

Leases

Lease Costs

The components of lease expense were as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Operating lease cost	$	3,669	$	3,416
Finance lease cost
Amortization of right-of-use assets	439		600
Interest on lease liabilities	448		503
Variable lease cost	1,344		1,492
Short-term lease cost	1,915		1,693
Sublease income	(7)		(53)
Total lease cost	$	7,808	$	7,651

Other Information

Supplemental cash flow information related to leases was as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	3,666	$	3,365
Operating cash flows from finance leases	447		502
Financing cash flows from finance leases	316		502
Right-of-use assets obtained in exchange for lease obligations
Operating leases	2,954		318
Finance leases	30,386		—

Other information related to leases was as follows:



	March 31, 2026		December 31, 2025

Weighted-average remaining lease term (years)
Operating leases	6		7
Finance leases	14		12
Weighted-average discount rate
Operating leases	5.8	%	5.9	%
Finance leases	6.9	%	8.6	%

As of March 31, 2026, our minimum lease payment requirements for noncancelable operating and finance leases are as follows:


	Operating Leases		Finance Leases
	(thousands)
Remainder of 2026	$	10,031	$	3,789
2027	13,121		5,141
2028	10,251		5,038
2029	9,330		5,066
2030	7,327		4,904
Thereafter	19,324		49,119
Total future minimum lease payments	69,384		73,057
Less: interest	(12,350)		(26,279)
Total lease obligations	57,034		46,778
Less: current obligations	(10,432)		(1,950)
Long-term lease obligations	$	46,602	$	44,828

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2026	Apr. 30, 2026
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2026
Document Transition Report	false
Entity File Number	001-35805
Entity Registrant Name	Boise Cascade Company
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-1496201
Entity Address, Address Line One	1111 West Jefferson Street Suite 300
Entity Address, City or Town	Boise
Entity Address, State or Province	ID
Entity Address, Postal Zip Code	83702-5389
City Area Code	208
Local Phone Number	384-6161
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	BCC
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		35,189,736
Entity Central Index Key	0001328581
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
Amendment Flag	false

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Lease, Cost [Abstract]
Operating lease cost	$ 3,669	$ 3,416
Finance lease cost
Amortization of right-of-use assets	439	600
Interest on lease liabilities	448	503
Variable lease cost	1,344	1,492
Short-term lease cost	1,915	1,693
Sublease income	(7)	(53)
Total lease cost	$ 7,808	$ 7,651

Transactions With Related Party	3 Months Ended
Transactions With Related Party	Mar. 31, 2026
Related Party Transactions [Abstract]
Transactions With Related Party	Transactions With Related Party Louisiana Timber Procurement Company, L.L.C. (LTP) is an unconsolidated variable-interest entity that is 50% owned by us and 50% owned by Packaging Corporation of America (PCA). LTP procures sawtimber, pulpwood, residual chips, and other residual wood fiber to meet the wood and fiber requirements of us and PCA in Louisiana. We are not the primary beneficiary of LTP as we do not have power to direct the activities that most significantly affect the economic performance of LTP. Accordingly, we do not consolidate LTP's results in our financial statements. Sales Related-party sales to LTP from our Wood Products segment in our Consolidated Statements of Operations were $2.1 million and $1.6 million, respectively, during the three months ended March 31, 2026 and 2025. These sales are recorded in "Sales" in our Consolidated Statements of Operations. Costs and Expenses Related-party wood fiber purchases from LTP were $18.0 million and $14.8 million, respectively, during the three months ended March 31, 2026 and 2025. These costs are recorded in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases - Other Information Related to Leases (Details)	Mar. 31, 2026	Dec. 31, 2025
Weighted-average remaining lease term (years)
Operating leases	6 years	7 years
Finance leases	14 years	12 years
Weighted-average discount rate
Operating leases	5.80%	5.90%
Finance leases	6.90%	8.60%

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2026
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible assets, and other long-lived assets; legal contingencies; guarantee obligations; indemnifications; assumptions used in retirement, medical, and workers' compensation benefits; assumptions used in the determination of right-of-use (ROU) assets and related lease liabilities; stock-based compensation; fair value measurements; income taxes; and vendor and customer rebates, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.
Revenue Recognition and Customer Rebates and Allowances and Cash Discounts	Revenue Recognition Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. For revenue disaggregated by major product line for each reportable segment, see Note 11, Segment Information. Fees for shipping and handling charged to customers for sales transactions are included in "Sales" in our Consolidated Statements of Operations. When control over products has transferred to the customer, we have elected to recognize costs related to shipping and handling as fulfillment costs. For our BMD segment, costs related to shipping and handling of $64.6 million and $60.2 million for the three months ended March 31, 2026 and 2025, respectively, are included in "Selling and distribution expenses" in our Consolidated Statements of Operations. In our BMD segment, our activities relate to the purchase and resale of finished products, and excluding shipping and handling costs from "Materials, labor, and other operating expenses (excluding depreciation)" provides us a clearer view of our operating performance and the effectiveness of our sales and purchasing functions. For our Wood Products segment, costs related to shipping and handling are included in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations. In our Wood Products segment, we view our shipping and handling costs as a cost of the manufacturing process and the movement of product to our end customers. Customer Rebates and Allowances and Cash Discounts Rebates are provided to our customers and our customers' customers based on the volume of their purchases, among other factors such as customer loyalty, conversion, and commitment, as well as temporary protection from price increases. We provide the rebates to increase the sell-through of our products. Rebates are generally estimated based on the most likely amount to be paid and recorded as a decrease in "Sales." At March 31, 2026 and December 31, 2025, we had $53.7 million and $83.5 million, respectively, of rebates payable to our customers recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets. We also estimate expected cash discounts on trade accounts receivable based on an analysis of historical experience and record cash discounts as a decrease in "Sales." We adjust our estimate of revenue at the earlier of when the probability of rebates paid and cash discounts provided changes or when the amounts become fixed. There have not been significant changes to our estimates of rebates, although it is reasonably possible that a change in the estimate may occur.
Vendor Rebates and Allowances	Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred.
Leases	Leases We primarily lease land, buildings, and equipment under operating and finance leases. We determine if an arrangement is a lease at inception and assess lease classification as either operating or finance at lease inception or upon modification. Substantially all of our leases with initial terms greater than one year are for real estate, including distribution centers, corporate headquarters, land, and other office space. Substantially all of these lease agreements have fixed payment terms based on the passage of time and are recorded in our BMD segment. Many of our leases include fixed escalation clauses, renewal options and/or termination options that are factored into our determination of lease term and lease payments when appropriate. Renewal options generally range from one to ten years with fixed payment terms similar to those in the original lease agreements. Some lease agreements provide us with the option to purchase the leased property at market value. Our lease agreements do not contain any residual value guarantees. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the estimated present value of fixed lease payments over the lease term. The current portion of our operating and finance lease liabilities are recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets. We use our estimated incremental borrowing rate, which is derived from information available at the lease commencement date, in determining the present value of lease payments. In determining our incremental borrowing rates, we give consideration to publicly available interest rates for instruments with similar characteristics, including credit rating, term, and collateralization. For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably certain of exercising. Variable lease expense generally includes reimbursement of actual costs for common area maintenance, property taxes, and insurance on leased real estate and are recorded as incurred. Most of our operating lease expense is recorded in "Selling and distribution expenses" in our Consolidated Statements of Operations. In addition, we do not separate lease and non-lease components for all of our leases. Our short-term leases primarily include equipment rentals with lease terms on a month-to-month basis, which provide for our seasonal needs and flexibility in the use of equipment. Our short-term leases also include certain real estate for which either party has the right to cancel upon providing notice of 30 to 90 days. We do not recognize ROU assets or lease liabilities for short-term leases.
Fair Value	Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under GAAP gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3).
Financial Instruments	Financial Instruments Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, and long-term debt. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds. As of March 31, 2026 and December 31, 2025, we held $324.5 million and $448.7 million, respectively, in money market funds that are measured at fair value on a recurring basis using Level 1 inputs. The recorded values of accounts receivable and accounts payable approximate fair values based on their short-term nature. At March 31, 2026 and December 31, 2025, the book value of our fixed-rate senior notes for each period was $400.0 million, and the fair value was estimated to be $392.8 million and $395.0 million, respectively. The difference between the book value and the fair value is derived from the difference between the period-end market interest rate and the stated rate of our fixed-rate senior notes. We estimated the fair value of our fixed-rate senior notes using quoted market prices of our debt in inactive markets (Level 2 inputs). The interest rate on our variable-rate debt is based on market conditions such as the Secured Overnight Financing Rate (SOFR). Because the interest rate on the variable-rate debt is based on current market conditions, we believe that the estimated fair value of the outstanding balance on our variable-rate debt approximates book value.
Concentration of Credit Risk	Concentration of Credit Risk We are exposed to credit risk related to customer accounts receivable. In order to manage credit risk, we consider customer concentrations and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations.
New and Recently Adopted Accounting Standards	New and Recently Adopted Accounting Standards In November 2024, the Financial Accounting Standards Board (FASB) issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The ASU requires disclosure of specified costs and expenses in the notes to financial statements, including purchases of inventory, employee compensation, depreciation and amortization. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. We are currently evaluating the impact of this ASU on the disclosures related to our consolidated financial statements. There were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements and associated disclosures.
Reclassifications	Reclassifications Certain amounts in prior year's consolidated financial statements have been reclassified to conform with current year's presentation, none of which were considered material.
Compensation Expense	Compensation Expense We record compensation expense over the awards' vesting period and account for share-based award forfeitures as they occur, rather than making estimates of future forfeitures. Any shares not vested are forfeited. We recognize compensation expense for stock awards with performance and service conditions over the requisite service period based on the most probable number of shares expected to vest. We recognize compensation expense for stock awards with only service conditions on a straight-line basis over the requisite service period.
Legal Proceedings and Contingencies	In accordance with accounting guidance, the Company establishes an accrual for legal proceedings if and when those matters present loss contingencies that are both probable and reasonably estimable. There may be actual losses in excess of amounts accrued. The Company monitors those matters for developments that would affect the likelihood of a loss (taking into account, where applicable, indemnification arrangements concerning suppliers and insurers) and the accrued amount, if any, thereof, and adjusts the amount as appropriate. If the loss contingency at issue is not both probable and reasonably estimable, the Company does not establish an accrual, but monitors for developments that make the contingency both probable and reasonably estimable.

Goodwill and Intangible Assets - Schedule of Goodwill by Segment (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Goodwill [Roll Forward]
Balance at beginning period	$ 185,384
Measurement period adjustments	2
Balance at period end	185,386
Building Materials Distribution
Goodwill [Roll Forward]
Balance at beginning period	59,218
Measurement period adjustments	2
Balance at period end	59,220
Wood Products
Goodwill [Roll Forward]
Balance at beginning period	126,166
Measurement period adjustments	0
Balance at period end	$ 126,166

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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+ Details

Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025	Jul. 27, 2020
Debt Instrument [Line Items]
Deferred financing costs	$ (4,335)	$ (4,595)
Long-term debt	448,148	445,405
Revolving credit facility due 2030 \| Line of Credit \| Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross	50,000	50,000
4.875% senior notes due 2030 \| Senior Notes
Debt Instrument [Line Items]
Long-term debt, gross	400,000	400,000
Interest rate			4.875%
4% promissory note due 2031 \| Notes Payable, Other Payables
Debt Instrument [Line Items]
Long-term debt, gross	$ 2,483	$ 0
Interest rate	4.00%

Segment Information

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Information

We operate our business using two reportable segments: BMD and Wood Products. There are no differences in our basis of measurement of segment profit or loss from those disclosed in Note 15, Segment Information, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2025 Form 10-K.

BMD and Wood Products segment sales to external customers, including related parties, by product line, are as follows:


	Three Months Ended March 31
	2026		2025
	(millions)
Building Materials Distribution
General line	$	625.0	$	599.7
Commodity	492.8		516.9
Engineered wood products	271.1		290.5
	1,388.9		1,407.1

Wood Products (a)
LVL (b)	10.4		16.7
I-joists (b)	4.8		11.2
Other engineered wood products (b)	2.1		6.8
Plywood and veneer	59.2		59.8
Lumber	12.2		12.7
Byproducts	15.4		15.7
Other	5.6		6.4
	109.7		129.4
	$	1,498.6	$	1,536.5

___________________________________

(a) Amounts represent sales to external customers. Sales are calculated after intersegment sales eliminations to our BMD segment.

An analysis of our operations by segment is as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Building Materials Distribution
Sales	$	1,388,948	$	1,407,116

Less:
Materials, labor, and other operating expenses (excluding depreciation) (a)	1,189,236		1,200,940
Selling and distribution expenses	141,274		133,099
Other segment items (b)	10,213		10,298
Depreciation and amortization	15,283		14,362
	1,356,006		1,358,699

Segment income from operations	$	32,942	$	48,417

Wood Products
Sales	$	398,204	$	415,845

Less:
Materials, labor, and other operating expenses (excluding depreciation) (a)	352,985		362,246
Other segment items (b)	13,262		13,404
Depreciation and amortization	23,465		22,486
	389,712		398,136

Segment income from operations	$	8,492	$	17,709

Reconciliation of sales
Building Materials Distribution	$	1,388,948	$	1,407,116
Wood Products	398,204		415,845
Intersegment eliminations (c)	(288,538)		(286,467)
Total net sales	$	1,498,614	$	1,536,494

Reconciliation of income
Building Materials Distribution	$	32,942	$	48,417
Wood Products	8,492		17,709
Unallocated corporate costs (d)	(13,649)		(11,607)
Income from operations	$	27,785	$	54,519
Interest expense	(6,019)		(5,312)
Interest income	2,937		5,510
Other unallocated items (e)	(271)		(523)
Income before income taxes	$	24,432	$	54,194

___________________________________

(e) Other unallocated items include foreign exchange gains and losses, pension expense (excluding service costs) and the change in fair value of interest rate swaps.


	March 31, 2026		December 31, 2025
	(thousands)
Assets
Building Materials Distribution	$	1,801,868	$	1,580,239
Wood Products	1,187,743		1,183,351
Corporate	352,013		478,353
Total assets	$	3,341,624	$	3,241,943


	Three Months Ended March 31
	2026		2025
	(thousands)
Capital expenditures
Building Materials Distribution (a)	$	22,911	$	22,431
Wood Products	16,663		30,689
Corporate	250		85
Total capital expenditures	$	39,824	$	53,205

___________________________________

(a) 2026 capital expenditures for BMD is reported net of a $2.5 million promissory note, which partially funded the purchase of our previously leased distribution facility in Boise, Idaho.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Nature of Operations and Consolidation (Details)	3 Months Ended
Nature of Operations and Consolidation (Details)	Mar. 31, 2026 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2026
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three months ended March 31, 2026 and 2025, we recorded $6.6 million and $13.8 million, respectively, of income tax expense and had an effective tax rate of 27.0% and 25.5%, respectively. For both periods, the primary reason for the difference between the federal statutory income tax rate of 21% and the effective tax rate was the effect of state taxes. During the three months ended March 31, 2026 and 2025, cash paid for taxes, net of refunds received, was $0.6 million and $1.5 million, respectively.

- Definition

The entire disclosure for income tax.

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+ Details

Leases - Narrative (Details) $ in Millions	Mar. 31, 2026 USD ($)
Leases [Abstract]
Unrecorded unconditional purchase obligation	$ 26
Lease not yet commenced, term (in years)	16 years

Stock-Based Compensation - Schedule of Activity of PSU and RSU Awards (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2026 $ / shares shares	Mar. 31, 2025 shares	Dec. 31, 2025 $ / shares shares
PSUs
Number of shares
Outstanding at beginning of the period (in shares) \| shares	242,320
Granted (in shares) \| shares	91,368
Performance condition adjustment (in shares) \| shares	(5,357)
Vested (in shares) \| shares	(124,740)
Outstanding at period end (in shares) \| shares	203,591		242,320
Weighted Average Grant-Date Fair Value
Outstanding at beginning of the period (in dollars per share) \| $ / shares	$ 93.44
Granted (in dollars per share) \| $ / shares	82.74
Performance condition adjustment (in dollars per share) \| $ / shares	103.66
Vested (in dollars per share) \| $ / shares	72.13
Outstanding at period end (in dollars per share) \| $ / shares	$ 101.42		$ 93.44
PSUs \| Other employees
Weighted Average Grant-Date Fair Value
Performance shares target percentage earned, other employees			0.63
RSUs
Number of shares
Outstanding at beginning of the period (in shares) \| shares	152,293
Granted (in shares) \| shares	111,613	98,327
Performance condition adjustment (in shares) \| shares	0
Vested (in shares) \| shares	(83,311)
Outstanding at period end (in shares) \| shares	180,595		152,293
Weighted Average Grant-Date Fair Value
Outstanding at beginning of the period (in dollars per share) \| $ / shares	$ 105.92
Granted (in dollars per share) \| $ / shares	82.74
Performance condition adjustment (in dollars per share) \| $ / shares	0
Vested (in dollars per share) \| $ / shares	101.18
Outstanding at period end (in dollars per share) \| $ / shares	$ 93.78		$ 105.92

Stock-Based Compensation - Schedule of Total Stock-based Compensation Recognized From PSUs & RSUs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 3,458	$ 3,757
PSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	1,266	1,832
RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 2,192	$ 1,925

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Sales
Sales	$ 1,498,614	$ 1,536,494
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	1,255,070	1,276,183
Depreciation and amortization	39,053	37,121
Selling and distribution expenses	150,444	143,648
General and administrative expenses	26,300	24,997
Other (income) expense, net	(38)	26
Total costs and expenses	1,470,829	1,481,975
Income from operations	27,785	54,519
Foreign currency exchange loss	(241)	0
Pension expense (excluding service costs)	(30)	(33)
Interest expense	(6,019)	(5,312)
Interest income	2,937	5,510
Change in fair value of interest rate swaps	0	(490)
Total nonoperating income (expense)	(3,353)	(325)
Income before income taxes	24,432	54,194
Income tax provision	(6,590)	(13,846)
Net income	$ 17,842	$ 40,348
Weighted average common shares outstanding:
Basic (in shares)	35,909	38,017
Diluted (in shares)	36,020	38,215
Net income per common share:
Basic (in dollars per share)	$ 0.50	$ 1.06
Diluted (in dollars per share)	0.50	1.06
Dividends declared per common share (in dollars per share)	$ 0.22	$ 0.21

Segment Information - Narrative (Details)	3 Months Ended
Segment Information - Narrative (Details)	Mar. 31, 2026 segment
Segment Reporting [Abstract]
Number of reportable segments	2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Comprehensive Income [Abstract]
Amortization of actuarial loss, tax	$ 3	$ 2

Debt

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Debt

Long-term debt consisted of the following:


	March 31, 2026		December 31, 2025
	(thousands)
Revolving credit facility due 2030	$	50,000	$	50,000
4.875% senior notes due 2030	400,000		400,000
4% promissory note due 2031	2,483		—
Deferred financing costs	(4,335)		(4,595)
Long-term debt	$	448,148	$	445,405

Credit Agreement

On April 14, 2025, we entered into a Credit Agreement (the Credit Agreement) with JPMorgan Chase Bank, N.A., as administrative agent and a lender, and the other lenders from time to time party thereto. The Credit Agreement provides for a $450 million revolving credit facility (the Revolver), which includes a $45 million swingline sub-facility and a $75 million letter of credit sub-facility. Borrowings under the Revolver may be repaid and re-borrowed from time to time at our discretion without premium or penalty. The proceeds of borrowings under the agreement are available for working capital needs and general business purposes. The Credit Agreement matures on April 12, 2030.

Interest rates under the Credit Agreement are based, at our election, on either an Alternate Base Rate, a Term SOFR Rate, or a Daily Simple SOFR Rate (each as defined in the Credit Agreement), each plus an applicable spread based on our Net Leverage Ratio (as defined in the Credit Agreement). The frequency of interest payments on borrowings under the Credit Agreement is dependent on the type of borrowing outstanding. In addition, we are required to pay an unused commitment fee on the unused portion of the lending commitments. This fee ranges from 0.20% to 0.30% per annum, dependent upon our Net Leverage Ratio.

The Credit Agreement is secured by a first priority security interest in substantially all of the assets of Boise Cascade Company and the guarantors under the Credit Agreement, except real property and certain other excluded property. The obligations of Boise Cascade Company are required to be guaranteed by all Material Domestic Subsidiaries (as defined in the Credit Agreement).

The Credit Agreement contains customary nonfinancial covenants, including but not limited to, restrictions on new indebtedness, liens, dispositions, certain investments, mergers, swap agreements, restricted payments, and restrictions on affiliate transactions. The Credit Agreement also contains a requirement that our Net Leverage Ratio shall not exceed 3.5:1 as of the last day of any fiscal quarter. The restricted payment covenant includes restrictions on our ability to pay dividends or repurchase stock. Among other carve outs from this provision is one that allows us to pay dividends or repurchase stock without any dollar limitation, so long as both before and immediately after giving effect to such payments, (i) no default exists or would result therefrom and (ii) the Net Leverage Ratio is less than or equal to 3:1.

At both March 31, 2026 and December 31, 2025, we had $50.0 million outstanding under the Revolver and $4.9 million of letters of credit outstanding. These letters of credit and borrowings, if any, reduce availability under the Revolver by an equivalent amount. Availability at March 31, 2026 was $395.1 million. During the three months ended March 31, 2026, the average interest rate on borrowings outstanding under the Revolver was approximately 4.91%.

2030 Notes

On July 27, 2020, we issued $400 million of 4.875% senior notes due July 1, 2030 (2030 Notes) through a private placement that was exempt from the registration requirements of the Securities Act. Interest on our 2030 Notes is payable semiannually in arrears on January 1 and July 1. The 2030 Notes are guaranteed by each of our existing and future direct or indirect domestic subsidiaries that is a guarantor under our Credit Agreement.

The 2030 Notes are senior unsecured obligations and rank equally with all of the existing and future senior indebtedness of Boise Cascade Company and of the guarantors, senior to all of their existing and future subordinated indebtedness, effectively subordinated to all of their present and future senior secured indebtedness (including all borrowings with respect to our Credit Agreement to the extent of the value of the assets securing such indebtedness), and structurally subordinated to the indebtedness of any subsidiaries that do not guarantee the 2030 Notes.

The terms of the indenture governing the 2030 Notes, among other things, limit the ability of Boise Cascade and our restricted subsidiaries to: incur additional debt; declare or pay dividends; redeem stock or make other distributions to stockholders; make investments; create liens on assets; consolidate, merge or transfer substantially all of their assets; enter into transactions with affiliates; and sell or transfer certain assets. The indenture governing the 2030 Notes permits us to pay dividends only if at the time of payment (i) no default has occurred or is continuing (or would result from such payment) under the indenture, and (ii) our consolidated leverage ratio is no greater than 3.5:1, or (iii) the dividend, together with other dividends since the issue date, would not exceed our "builder" basket under the indenture. In addition, the indenture includes certain specific baskets for the payment of dividends.

The indenture governing the 2030 Notes provides for customary events of default and remedies.

Cash Paid for Interest

For the three months ended March 31, 2026 and 2025, cash payments for interest were $10.0 million and $9.2 million, respectively.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Net Income Per Common Share

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Net Income Per Common Share

Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the combination of the weighted average number of common shares outstanding during the period and other potentially dilutive weighted average common shares. Other potentially dilutive weighted average common shares include the dilutive effect of restricted stock units and performance stock units for each period using the treasury stock method. Under the treasury stock method, the amount of compensation expense, if any, for future service that has not yet been recognized is assumed to be used to repurchase shares in the current period.

The following table sets forth the computation of basic and diluted net income per common share:


	Three Months Ended March 31
	2026		2025
	(thousands, except per-share data)
Net income	$	17,842	$	40,348
Weighted average common shares outstanding during the period (for basic calculation)	35,909		38,017
Dilutive effect of other potential common shares	111		198
Weighted average common shares and potential common shares (for diluted calculation)	36,020		38,215

Net income per common share - Basic	$	0.50	$	1.06
Net income per common share - Diluted	$	0.50	$	1.06

The computation of the dilutive effect of other potential common shares excludes stock awards representing 0.1 million shares of common stock in the three months ended March 31, 2026 and an insignificant number of shares of common stock in the three months ended March 31, 2025. Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Commitments, Legal Proceedings and Contingencies, and Guarantees (Details) - Subsequent Event $ in Millions	Apr. 27, 2026 USD ($) count
Loss Contingencies [Line Items]
Number of felony counts \| count	1
Loss contingency, accrual, current \| $	$ 6.4

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Summary of Significant Accounting Policies - Concentration of Credit Risk (Details) - Accounts Receivable - Credit Concentration Risk	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Customer One
Concentration Risk [Line Items]
Concentration risk, percentage	16.00%	16.00%
Customer Two
Concentration Risk [Line Items]
Concentration risk, percentage	10.00%	12.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

Summary of Significant Accounting Policies - Leases (Details)	3 Months Ended
	Mar. 31, 2026
Lessee, Lease, Description [Line Items]
Minimum initial term of real estate leases	1 year
Cancellation notice, latest notice	30 days
Cancellation notice, earliest notice	90 days
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	10 years

Segment Information - Analysis of Operations by Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Segment Reporting Information [Line Items]
Sales	$ 1,498,614	$ 1,536,494
Materials, labor, and other operating expenses (excluding depreciation)	1,255,070	1,276,183
Selling and distribution expenses	150,444	143,648
Other segment items	271	523
Depreciation and amortization	39,053	37,121
Total costs and expenses	1,470,829	1,481,975
Income from operations	27,785	54,519
Interest expense	(6,019)	(5,312)
Interest income	2,937	5,510
Other unallocated items	(271)	(523)
Income before income taxes	24,432	54,194
Assets	3,341,624		$ 3,241,943
Capital expenditures	39,824	53,205
4% promissory note due 2031 \| Notes Payable, Other Payables
Segment Reporting Information [Line Items]
Face amount	2,500
Building Materials Distribution
Segment Reporting Information [Line Items]
Sales	1,388,900	1,407,100
Wood Products
Segment Reporting Information [Line Items]
Sales	109,700	129,400
Operating Segments \| Building Materials Distribution
Segment Reporting Information [Line Items]
Sales	1,388,948	1,407,116
Materials, labor, and other operating expenses (excluding depreciation)	1,189,236	1,200,940
Selling and distribution expenses	141,274	133,099
Other segment items	10,213	10,298
Depreciation and amortization	15,283	14,362
Total costs and expenses	1,356,006	1,358,699
Income from operations	32,942	48,417
Other unallocated items	(10,213)	(10,298)
Assets	1,801,868		1,580,239
Capital expenditures	22,911	22,431
Operating Segments \| Wood Products
Segment Reporting Information [Line Items]
Sales	398,204	415,845
Materials, labor, and other operating expenses (excluding depreciation)	352,985	362,246
Other segment items	13,262	13,404
Depreciation and amortization	23,465	22,486
Total costs and expenses	389,712	398,136
Income from operations	8,492	17,709
Other unallocated items	(13,262)	(13,404)
Assets	1,187,743		1,183,351
Capital expenditures	16,663	30,689
Intersegment eliminations
Segment Reporting Information [Line Items]
Sales	(288,538)	(286,467)
Corporate
Segment Reporting Information [Line Items]
Income from operations	(13,649)	(11,607)
Estimated insurance loss	1,800
Assets	352,013		$ 478,353
Capital expenditures	$ 250	$ 85

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Accounting Policies

The complete summary of significant accounting policies is included in Note 2, Summary of Significant Accounting Policies, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2025 Form 10-K.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible assets, and other long-lived assets; legal contingencies; guarantee obligations; indemnifications; assumptions used in retirement, medical, and workers' compensation benefits; assumptions used in the determination of right-of-use (ROU) assets and related lease liabilities; stock-based compensation; fair value measurements; income taxes; and vendor and customer rebates, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.

Revenue Recognition

Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. For revenue disaggregated by major product line for each reportable segment, see Note 11, Segment Information.

Fees for shipping and handling charged to customers for sales transactions are included in "Sales" in our Consolidated Statements of Operations. When control over products has transferred to the customer, we have elected to recognize costs related to shipping and handling as fulfillment costs. For our BMD segment, costs related to shipping and handling of $64.6 million and $60.2 million for the three months ended March 31, 2026 and 2025, respectively, are included in "Selling and distribution expenses" in our Consolidated Statements of Operations. In our BMD segment, our activities relate to the purchase and resale of finished products, and excluding shipping and handling costs from "Materials, labor, and other operating expenses (excluding depreciation)" provides us a clearer view of our operating performance and the effectiveness of our sales and purchasing functions. For our Wood Products segment, costs related to shipping and handling are included in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations. In our Wood Products segment, we view our shipping and handling costs as a cost of the manufacturing process and the movement of product to our end customers.

Customer Rebates and Allowances and Cash Discounts

Rebates are provided to our customers and our customers' customers based on the volume of their purchases, among other factors such as customer loyalty, conversion, and commitment, as well as temporary protection from price increases. We provide the rebates to increase the sell-through of our products. Rebates are generally estimated based on the most likely amount to be paid and recorded as a decrease in "Sales." At March 31, 2026 and December 31, 2025, we had $53.7 million and $83.5 million, respectively, of rebates payable to our customers recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets. We also estimate expected cash discounts on trade accounts receivable based on an analysis of historical experience and record cash discounts as a decrease in "Sales." We adjust our estimate of revenue at the earlier of when the probability of rebates paid and cash discounts provided changes or when the amounts become fixed. There have not been significant changes to our estimates of rebates, although it is reasonably possible that a change in the estimate may occur.

Vendor Rebates and Allowances

We receive rebates and allowances from our vendors under a number of different programs, including vendor marketing programs. At March 31, 2026 and December 31, 2025, we had $11.7 million and $17.4 million, respectively, of vendor rebates and allowances recorded in "Receivables, Other" on our Consolidated Balance Sheets. Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred.

Leases

We primarily lease land, buildings, and equipment under operating and finance leases. We determine if an arrangement is a lease at inception and assess lease classification as either operating or finance at lease inception or upon modification. Substantially all of our leases with initial terms greater than one year are for real estate, including distribution centers, corporate headquarters, land, and other office space. Substantially all of these lease agreements have fixed payment terms based on the passage of time and are recorded in our BMD segment. Many of our leases include fixed escalation clauses, renewal options and/or termination options that are factored into our determination of lease term and lease payments when appropriate. Renewal options generally range from one to ten years with fixed payment terms similar to those in the original lease agreements. Some lease agreements provide us with the option to purchase the leased property at market value. Our lease agreements do not contain any residual value guarantees.

ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the estimated present value of fixed lease payments over the lease term. The current portion of our operating and finance lease liabilities are recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets.

We use our estimated incremental borrowing rate, which is derived from information available at the lease commencement date, in determining the present value of lease payments. In determining our incremental borrowing rates, we give consideration to publicly available interest rates for instruments with similar characteristics, including credit rating, term, and collateralization.

For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably certain of exercising. Variable lease expense generally includes reimbursement of actual costs for common area maintenance, property taxes, and insurance on leased real estate and are recorded as incurred. Most of our operating lease expense is recorded in "Selling and distribution expenses" in our Consolidated Statements of Operations. In addition, we do not separate lease and non-lease components for all of our leases.

Our short-term leases primarily include equipment rentals with lease terms on a month-to-month basis, which provide for our seasonal needs and flexibility in the use of equipment. Our short-term leases also include certain real estate for which either party has the right to cancel upon providing notice of 30 to 90 days. We do not recognize ROU assets or lease liabilities for short-term leases.

Inventories

Inventories included the following (work in process is not material):


	March 31, 2026		December 31, 2025
	(thousands)
Finished goods and work in process	$	772,532	$	672,173
Logs	38,593		57,309
Other raw materials and supplies	66,670		66,242
	$	877,795	$	795,724

Property and Equipment

Property and equipment consisted of the following asset classes:


	March 31, 2026		December 31, 2025
	(thousands)
Land	$	104,393	$	98,267
Buildings	440,544		430,204
Improvements	83,612		82,568
Mobile equipment, information technology, and office furniture	326,703		322,907
Machinery and equipment	1,133,194		1,130,806
Construction in progress	105,046		99,340
	2,193,492		2,164,092
Less: accumulated depreciation	(1,037,525)		(1,006,831)
	$	1,155,967	$	1,157,261

At March 31, 2026 and December 31, 2025, we had $3.7 million and $13.5 million, respectively, of accrued purchases of property and equipment.

Fair Value

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under GAAP gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3).

Financial Instruments

Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, and long-term debt. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds. As of March 31, 2026 and December 31, 2025, we held $324.5 million and $448.7 million, respectively, in money market funds that are measured at fair value on a recurring basis using Level 1 inputs. The recorded values of accounts receivable and accounts payable approximate fair values based on their short-term nature. At March 31, 2026 and December 31, 2025, the book value of our fixed-rate senior notes for each period was $400.0 million, and the fair value was estimated to be $392.8 million and $395.0 million, respectively. The difference between the book value and the fair value is derived from the difference between the period-end market interest rate and the stated rate of our fixed-rate senior notes. We estimated the fair value of our fixed-rate senior notes using quoted market prices of our debt in inactive markets (Level 2 inputs). The interest rate on our variable-rate debt is based on market conditions such as the Secured Overnight Financing Rate (SOFR). Because the interest rate on the variable-rate debt is based on current market conditions, we believe that the estimated fair value of the outstanding balance on our variable-rate debt approximates book value.

Concentration of Credit Risk

We are exposed to credit risk related to customer accounts receivable. In order to manage credit risk, we consider customer concentrations and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. At March 31, 2026, receivables from two customers accounted for approximately 16% and 10% of total receivables. At December 31, 2025, receivables from these two customers accounted for approximately 16% and 12% of total receivables. No other customer accounted for 10% or more of total receivables.

New and Recently Adopted Accounting Standards

In November 2024, the Financial Accounting Standards Board (FASB) issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The ASU requires disclosure of specified costs and expenses in the notes to financial statements, including purchases of inventory, employee compensation, depreciation and amortization. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. We are currently evaluating the impact of this ASU on the disclosures related to our consolidated financial statements.

There were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements and associated disclosures.

Reclassifications

Certain amounts in prior year's consolidated financial statements have been reclassified to conform with current year's presentation, none of which were considered material.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash provided by (used for) operations
Net income	$ 17,842	$ 40,348
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	39,923	37,960
Stock-based compensation	3,458	3,757
Deferred income taxes	(895)	741
Change in fair value of interest rate swaps	0	490
Other	(16)	(788)
Decrease (increase) in working capital
Receivables	(139,930)	(129,683)
Inventories	(82,071)	(118,138)
Prepaid expenses and other	(3,242)	(3,786)
Accounts payable and accrued liabilities	144,745	127,935
Income taxes payable	6,918	11,654
Other	(2,714)	1,034
Net cash used for operations	(15,982)	(28,476)
Cash provided by (used for) investment
Expenditures for property and equipment	(39,824)	(53,205)
Acquisitions of businesses and facilities	(2)	0
Proceeds from sales of assets and other	353	980
Net cash used for investment	(39,473)	(52,225)
Cash provided by (used for) financing
Repurchase of common stock	(65,513)	(53,884)
Dividends paid on common stock	(10,370)	(10,485)
Tax withholding payments on stock-based awards	(6,244)	(5,907)
Other	(966)	(502)
Net cash used for financing	(83,093)	(70,778)
Net decrease in cash and cash equivalents	(138,548)	(151,479)
Balance at beginning of the period	477,215	713,260
Balance at end of the period	$ 338,667	$ 561,781

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 5,659	$ 5,618
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	35,503,000	36,190,000

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Comprehensive Income [Abstract]
Net income	$ 17,842	$ 40,348
Defined benefit pension plans
Amortization of actuarial loss, net of tax of $3 and $2, respectively	7	6
Other comprehensive income, net of tax	7	6
Comprehensive income	$ 17,849	$ 40,354

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases (Tables)

3 Months Ended

Mar. 31, 2026

Leases [Abstract]

Schedule of Lease Expense Components

The components of lease expense were as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Operating lease cost	$	3,669	$	3,416
Finance lease cost
Amortization of right-of-use assets	439		600
Interest on lease liabilities	448		503
Variable lease cost	1,344		1,492
Short-term lease cost	1,915		1,693
Sublease income	(7)		(53)
Total lease cost	$	7,808	$	7,651

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:


	Three Months Ended March 31
	2026		2025
	(thousands)
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	3,666	$	3,365
Operating cash flows from finance leases	447		502
Financing cash flows from finance leases	316		502
Right-of-use assets obtained in exchange for lease obligations
Operating leases	2,954		318
Finance leases	30,386		—

Schedule of Other Information Related to Leases

Other information related to leases was as follows:



	March 31, 2026		December 31, 2025

Weighted-average remaining lease term (years)
Operating leases	6		7
Finance leases	14		12
Weighted-average discount rate
Operating leases	5.8	%	5.9	%
Finance leases	6.9	%	8.6	%

Schedule of Minimum Lease Payment Requirements for Noncancelable Leases

As of March 31, 2026, our minimum lease payment requirements for noncancelable operating and finance leases are as follows:


	Operating Leases		Finance Leases
	(thousands)
Remainder of 2026	$	10,031	$	3,789
2027	13,121		5,141
2028	10,251		5,038
2029	9,330		5,066
2030	7,327		4,904
Thereafter	19,324		49,119
Total future minimum lease payments	69,384		73,057
Less: interest	(12,350)		(26,279)
Total lease obligations	57,034		46,778
Less: current obligations	(10,432)		(1,950)
Long-term lease obligations	$	46,602	$	44,828

Schedule of Minimum Lease Payment Requirements for Noncancelable Leases

As of March 31, 2026, our minimum lease payment requirements for noncancelable operating and finance leases are as follows:


	Operating Leases		Finance Leases
	(thousands)
Remainder of 2026	$	10,031	$	3,789
2027	13,121		5,141
2028	10,251		5,038
2029	9,330		5,066
2030	7,327		4,904
Thereafter	19,324		49,119
Total future minimum lease payments	69,384		73,057
Less: interest	(12,350)		(26,279)
Total lease obligations	57,034		46,778
Less: current obligations	(10,432)		(1,950)
Long-term lease obligations	$	46,602	$	44,828

Goodwill and Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill by Segment

The carrying amount of our goodwill by segment is as follows:


	Building Materials Distribution		Wood Products		Total
	(thousands)
Balance at December 31, 2025	$	59,218	$	126,166	$	185,384
Measurement period adjustments (a)	2		—		2

Balance at March 31, 2026	$	59,220	$	126,166	$	185,386

___________________________________

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consisted of the following:


	March 31, 2026
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(thousands)
Trade names and trademarks	$	27,600	$	(3,699)	$	23,901
Customer relationships	204,078		(73,574)		130,504
	$	231,678	$	(77,273)	$	154,405


	December 31, 2025
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(thousands)
Trade names and trademarks	$	27,600	$	(3,399)	$	24,201
Customer relationships	204,078		(68,614)		135,464
	$	231,678	$	(72,013)	$	159,665

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following:


	March 31, 2026
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(thousands)
Trade names and trademarks	$	27,600	$	(3,699)	$	23,901
Customer relationships	204,078		(73,574)		130,504
	$	231,678	$	(77,273)	$	154,405


	December 31, 2025
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(thousands)
Trade names and trademarks	$	27,600	$	(3,399)	$	24,201
Customer relationships	204,078		(68,614)		135,464
	$	231,678	$	(72,013)	$	159,665

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
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-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Stockholders' Equity	3 Months Ended
Stockholders' Equity	Mar. 31, 2026
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Dividends On November 14, 2017, we announced that our board of directors approved a dividend policy to pay quarterly cash dividends to holders of our common stock. For more information regarding our dividend declarations and payments made during each of the three months ended March 31, 2026 and 2025, see "Common stock dividends" on our Consolidated Statements of Stockholders' Equity. On April 30, 2026, our board of directors declared a quarterly dividend of $0.22 per share on our common stock, payable on June 17, 2026, to stockholders of record on June 1, 2026. For a description of the restrictions in our revolving credit facility and the indenture governing our senior notes on our ability to pay dividends, see Note 6, Debt. Future dividend declarations, including amount per share, record date and payment date, will be made at the discretion of our board of directors and will depend upon, among other things, legal capital requirements and surplus, our future operations and earnings, general financial condition, material cash requirements, restrictions imposed by our revolving credit facility and the indenture governing our senior notes, applicable laws, and other factors that our board of directors may deem relevant. Stock Repurchase On October 30, 2025, our board of directors approved a new share repurchase authorization of $300.0 million of our outstanding common stock, excluding applicable fees and taxes. Share repurchases may be made on an opportunistic basis, through open market transactions, privately negotiated transactions, or by other means in accordance with applicable federal securities laws. We are not obligated to purchase any shares and there is no set date that the share repurchase program will expire. Our board of directors, at its discretion, may increase or decrease the amount authorized or terminate the share repurchase program at any time. During third quarter 2025, our board of directors approved a resolution to retire all outstanding treasury shares previously purchased, as well as a policy to retire all future shares immediately upon repurchase. In accordance with the Company’s policy, the excess cost over par value of retired treasury shares is allocated to retained earnings. Repurchased shares are subject to a 1% excise tax, which is also allocated to retained earnings. During the three months ended March 31, 2026, we repurchased and retired 830,751 shares at a cost of $65.5 million, or an average of $78.86 per share, exclusive of excise tax. The shares were purchased with cash on hand and were retired in accordance with our board-approved policy. As of March 31, 2026, there was $173.1 million of our outstanding common stock that may yet be purchased under the share repurchase program. During the three months ended March 31, 2025, we repurchased 482,700 shares with cash on hand at a cost of $53.9 million, or an average of $111.63 per share, exclusive of excise tax. In April 2026, we repurchased and retired 312,894 shares at a cost of approximately $25 million, or an average of $79.91 per share, exclusive of excise tax. Subsequent to these share repurchases, there was approximately $148 million of our outstanding common stock that may yet be purchased under the share repurchase program.

- Definition

The entire disclosure for equity.

+ References

+ Details

Debt (Tables)

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Long-term debt consisted of the following:


	March 31, 2026		December 31, 2025
	(thousands)
Revolving credit facility due 2030	$	50,000	$	50,000
4.875% senior notes due 2030	400,000		400,000
4% promissory note due 2031	2,483		—
Deferred financing costs	(4,335)		(4,595)
Long-term debt	$	448,148	$	445,405

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current
Cash and cash equivalents	$ 338,667	$ 477,215
Receivables
Other	28,941	24,698
Inventories	877,795	795,724
Prepaid expenses and other	27,544	40,751
Total current assets	1,734,242	1,654,418
Property and equipment, net	1,155,967	1,157,261
Operating lease right-of-use assets	52,971	55,980
Finance lease right-of-use assets	41,772	11,825
Timber deposits	7,501	8,058
Goodwill	185,386	185,384
Intangible assets, net	154,405	159,665
Deferred income taxes	2,913	3,041
Other assets	6,467	6,311
Total assets	3,341,624	3,241,943
Accrued liabilities
Compensation and benefits	93,429	103,066
Interest payable	5,285	10,176
Other	97,159	124,297
Total current liabilities	627,030	493,076
Debt
Long-term debt, net	448,148	445,405
Other
Compensation and benefits	35,462	39,354
Operating lease liabilities, net of current portion	46,602	49,778
Finance lease liabilities, net of current portion	44,828	15,631
Deferred income taxes	104,574	105,551
Other long-term liabilities	19,047	18,270
Total other liabilities	250,513	228,584
Commitments and contingent liabilities
Stockholders' equity
Preferred stock, $0.01 par value per share; 50,000 shares authorized, no shares issued and outstanding	0	0
Common stock, $0.01 par value per share; 300,000 shares authorized, 35,503 and 36,190 shares issued, respectively	355	362
Additional paid-in capital	568,433	571,220
Accumulated other comprehensive loss	(469)	(476)
Retained earnings	1,447,614	1,503,772
Total stockholders' equity	2,015,933	2,074,878
Total liabilities and stockholders' equity	3,341,624	3,241,943
Nonrelated Party
Receivables
Receivables	461,012	315,944
Accounts payable
Accounts payable	428,963	254,622
Related Party
Receivables
Receivables	283	86
Accounts payable
Accounts payable	$ 2,194	$ 915

Summary of Significant Accounting Policies- Vendor Rebates and Allowances (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Accounting Policies [Abstract]
Vendor rebates and allowances	$ 11.7	$ 17.4

Stockholders' Equity (Details) - USD ($)		1 Months Ended	3 Months Ended
Stockholders' Equity (Details) - USD ($)	Apr. 30, 2026	Apr. 30, 2026	Mar. 31, 2026	Mar. 31, 2025	Oct. 30, 2025
Equity, Class of Treasury Stock [Line Items]
Common stock dividends (in dollars per share)			$ 0.22	$ 0.21
Stock repurchased and retired during period, value			$ 66,050,000
Treasury stock repurchased				$ 53,884,000
Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Stock repurchased and retired during period, shares (in shares)			830,751
Stock repurchased and retired during period, value			$ 65,500,000
Average cost per share (in dollars per share)			$ 78.86	$ 111.63
Share repurchase program, authorized, amount			$ 173,100,000
Treasury stock purchased (in shares)				482,700
Treasury stock repurchased				$ 53,900,000
October 2025 Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Share repurchase program, authorized, amount					$ 300,000,000.0
Subsequent Event
Equity, Class of Treasury Stock [Line Items]
Common stock dividends (in dollars per share)	$ 0.22
Subsequent Event \| Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Stock repurchased and retired during period, shares (in shares)		312,894
Stock repurchased and retired during period, value		$ 25,000,000
Average cost per share (in dollars per share)		$ 79.91
Share repurchase program, authorized, amount	$ 148,000,000	$ 148,000,000

Commitments, Legal Proceedings and Contingencies, and Guarantees	3 Months Ended
	Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]
Commitments, Legal Proceedings and Contingencies, and Guarantees	Commitments, Legal Proceedings and Contingencies, and Guarantees Commitments We are a party to a number of long-term log supply agreements that are discussed in Note 16, Commitments, Legal Proceedings and Contingencies, and Guarantees, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2025 Form 10-K. In addition, we have purchase obligations for goods and services, capital expenditures, and raw materials entered into in the normal course of business. As of March 31, 2026, there have been no material changes to the above commitments disclosed in the 2025 Form 10-K. Legal Proceedings and Contingencies We are a party to legal proceedings that arise in the ordinary course of our business, including commercial liability claims, premises claims, environmental claims, employment-related claims, and governmental investigations and audits, among others. In accordance with accounting guidance, the Company establishes an accrual for legal proceedings if and when those matters present loss contingencies that are both probable and reasonably estimable. There may be actual losses in excess of amounts accrued. The Company monitors those matters for developments that would affect the likelihood of a loss (taking into account, where applicable, indemnification arrangements concerning suppliers and insurers) and the accrued amount, if any, thereof, and adjusts the amount as appropriate. If the loss contingency at issue is not both probable and reasonably estimable, the Company does not establish an accrual, but monitors for developments that make the contingency both probable and reasonably estimable. In each case, there is a reasonable possibility that a loss may be incurred, including a loss in excess of the applicable accrual. For matters where no accrual has been recorded, the possible loss or range of loss (including any loss in excess of the accrual) cannot, in the Company's view, be reasonably estimated because, among other things: the remedies or penalties sought are indeterminate or unspecified; the legal and/or factual theories are not well developed; and/or the matters involve complex or novel legal theories or a large number of parties. The Company has recorded an accrual with respect to a matter described below, in addition to other immaterial accruals for matters not described below. On May 22, 2024, our distribution facility in Pompano, Florida, was put on notice of an investigation by the Department of Homeland Security’s Immigration and Customs Enforcement. The requested information, primarily documentation, related to the importation of certain third-party produced plywood products in accordance with the Lacey Act. On April 27, 2026, the Company and the Department of Justice ("DOJ") entered into a plea agreement under which the Company pled guilty to one felony count under the Lacey Act and agreed, among other things, to pay a fine of approximately $6.4 million and serve five years' probation. The plea agreement was accepted by the U.S. District Court for the Southern District of Florida and the matter concluded on the same day. The fine was previously recorded in other current liabilities and other (income) and expense, net, during fourth quarter 2025. The Company does not believe that any pending claim, proceeding or litigation, either alone or in the aggregate, will have a material adverse effect on the Company’s financial position, results of operations or cash flows; it is possible that an unfavorable outcome of some or all of the matters, however unlikely, could result in a charge that might be material to the results of an individual fiscal quarter or year. Guarantees We provide guarantees, indemnifications, and assurances to others. Note 16, Commitments, Legal Proceedings and Contingencies, and Guarantees, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2025 Form 10-K describes the nature of our guarantees, including the approximate terms of the guarantees, how the guarantees arose, the events or circumstances that would require us to perform under the guarantees, and the maximum potential undiscounted amounts of future payments we could be required to make. As of March 31, 2026, there have been no material changes to the guarantees disclosed in the 2025 Form 10-K.