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BOISE CASCADE Co

For the period ended Jun 30, 2025. Filed Aug 4, 2025.

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About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2025 · Filed Aug 4, 2025

BCC$70.24-4.8%Stored close · as of Nov 6, 2026
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period endedJune 30, 2025
☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to

Commission File Number:001-35805

(Exact name of registrant as specified in its charter)

Delaware20-1496201
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)

1111 West Jefferson Street Suite 300

Boise, Idaho 83702-5389

(Address of principal executive offices) (Zip Code)

(208)384-6161

(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each classTrading Symbol(s)Name of each exchange on which registered
Common Stock, $0.01 par value per shareBCCNew York Stock Exchange

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x Noo

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes x Noo

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer x Accelerated filero Non-accelerated filero Smaller reporting company☐

Emerging growth company☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange

Act. o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes☐ Nox

There were 37,337,473 shares of the registrant's common stock, $0.01 par value per share, outstanding on July 31, 2025.

PART I—FINANCIAL INFORMATION
Item 1.Financial Statements1
Condensed Notes to Unaudited Quarterly Consolidated Financial Statements8
1. Nature of Operations and Consolidation8
2. Summary of Significant Accounting Policies8
3. Income Taxes12
4. Net Income Per Common Share12
5. Goodwill and Intangible Assets13
6. Debt14
7. Leases16
8. Stock-Based Compensation18
9. Stockholders' Equity19
10. Transactions With Related Party20
11. Segment Information21
12. Commitments, Legal Proceedings and Contingencies, and Guarantees23
Item 2.Management's Discussion and Analysis of Financial Condition and Results of Operations25
Understanding Our Financial Information25
Executive Overview26
Factors That Affect Our Operating Results and Trends26
Our Operating Results28
Industry Mergers and Acquisitions32
Liquidity and Capital Resources32
Guarantees34
Seasonal Influences34
Employees34
Disclosures of Financial Market Risks35
Environmental35
Critical Accounting Estimates35
New and Recently Adopted Accounting Standards35
Item 3.Quantitative and Qualitative Disclosures About Market Risk35
Item 4.Controls and Procedures35
PART II—OTHER INFORMATION
Item 1.Legal Proceedings37
Item 1A.Risk Factors37
Item 2.Unregistered Sales of Equity Securities and Use of Proceeds37
Item 3.Defaults Upon Senior Securities37
Item 4.Mine Safety Disclosures37
Item 5.Other Information38
Item 6.Exhibits38
Signatures39

ii

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