Form 8-K

8-K — BOISE CASCADE Co

Accession: 0001328581-26-000025

Filed: 2026-08-03

Period: 2026-08-03

CIK: 0001328581

SIC: 5030 (WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS)

Item: Results of Operations and Financial Condition

Item: Other Events

Item: Financial Statements and Exhibits

Documents

8-K — bcc-20260803.htm (Primary)

EX-99.1 — EARNINGS RELEASE (bccexhibit9916302026.htm)

EX-99.2 — QUARTERLY STATISTICAL INFORMATION (bccexhibit9926302026.htm)

EX-99.3 — PRESS RELEASE (bccex993jointpressrelease.htm)

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GRAPHIC (picture1.jpg)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K

8-K (Primary)

Filename: bcc-20260803.htm · Sequence: 1

bcc-20260803

0001328581false00013285812026-08-032026-08-03

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): August 3, 2026

BOISE CASCADE COMPANY

(Exact name of registrant as specified in its charter)

Delaware

1-35805

20-1496201

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS 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)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common Stock, $0.01 par value per share BCC New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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. ☐

Item 2.02 Results of Operations and Financial Condition.

On August 3, 2026, Boise Cascade Company ("Boise Cascade" or the "Company") issued a press release announcing its second quarter 2026 financial results, a copy of which is furnished as Exhibit 99.1 to this Report on Form 8-K. Additionally, Exhibit 99.2, a copy of which is attached hereto, includes certain statistical information related to the Company's quarterly performance.

Item 8.01 Other Events.

On August 3, 2026, the Company announced that its wholly owned subsidiary, Boise Cascade Building Materials Distribution, L.L.C. (the “Distributor”) entered into a Distribution Agreement (the “Agreement”) with James Hardie Building Products, Inc., on behalf of itself and certain of its affiliates (the “Supplier”), effective July 31, 2026 (the “Effective Date”), pursuant to which the Supplier appointed the Distributor as its sole full-line national distributor of the complete portfolio of exterior building products, and any new or revised product or product category that the Supplier offers and the Distributor accepts for distribution during the term of the Agreement (collectively, the “Products”).

The Distributor has committed under the Agreement to purchase all of its requirements of the Products exclusively from the Supplier and to offer, sell, and market all Products manufactured by the Supplier or its affiliate(s), at all of its existing and future locations. Subject to certain exceptions, the Distributor has agreed not to stock, advertise, promote, sell, distribute, install or market specified competing products at designated branches.

In addition, the Agreement provides for various incentives and support payments from the Supplier to the Distributor to mitigate the financial impact that the Distributor incurs from transitioning from competitive product lines to the Products.

The initial term of the Agreement began on the Effective Date and continues for 10 years, unless earlier terminated in accordance with the Agreement. The Agreement does not automatically renew; instead, upon expiration of the initial term, the parties may mutually agree in writing to renew the Agreement, and if the parties are unable to reach an agreement regarding renewal, the Agreement terminates upon expiration of the then-current term.

The Agreement may be terminated upon mutual agreement of the Distributor and the Supplier, or by either party if the other party materially breaches the Agreement, subject to notice and cure periods, or upon the insolvency, bankruptcy, or certain similar events affecting the other party. After the initial 39 months following the Effective Date, either party may terminate the Agreement in the event of a material strategic business change to a party's business, the market, or that substantially and adversely affects the notifying party’s ability to perform its material obligations under the Agreement, subject to a notice period and opportunity for the other party to address the notifying party’s concerns.

The Company has guaranteed the performance of all obligations of the Distributor under the Agreement.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

The following exhibits are furnished as part of this Report on Form 8-K:

Exhibit Description

99.1

Boise Cascade Company Earnings Release dated August 3, 2026.

99.2

Boise Cascade Company Quarterly Statistical Information.

99.3

Boise Cascade Company Press Release, dated August 3, 2026.

104 Cover Page Interactive Data File (embedded within the Inline XBRL Document).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

BOISE CASCADE COMPANY

By /s/ Jill Twedt

Jill Twedt

Senior Vice President, General Counsel & Corporate Secretary

Date: August 3, 2026

EX-99.1 — EARNINGS RELEASE

EX-99.1

Filename: bccexhibit9916302026.htm · Sequence: 2

Document

Boise Cascade Company Exhibit 99.1

1111 West Jefferson Street, Suite 300

Boise, ID 83702

Press Release

For Immediate Release: August 3, 2026

Investor Contact

Chris Forrey

investor@bc.com

Media Contact

Amy Evans

mediarelations@bc.com

Boise Cascade Company Reports Second Quarter 2026 Results

BOISE, IDAHO - August 3, 2026 - Boise Cascade Company ("Boise Cascade," the "Company," "we," or "our") (NYSE: BCC) today reported net income of $57.3 million, or $1.63 per share, on sales of $1.8 billion for the second quarter ended June 30, 2026, compared with net income of $62.0 million, or $1.64 per share, on sales of $1.7 billion for the second quarter ended June 30, 2025. Second quarter 2025 results included $5.8 million of after-tax gains, or $0.15 per share, on the sale of non-operating properties.

“I am excited to announce an outstanding second quarter, in what continues to be a mixed demand backdrop. These results reflect the power of our people and the service capabilities that our integrated model delivers to the marketplace,” said Jeff Strom, CEO. “By combining nationwide scale with strong local support, we delivered the reliable service and consistent value our customers have come to expect from us across a broad mix of industry-leading building materials. The recent announcement of our expanded partnership with James Hardie to become the sole nationwide distributor of their full portfolio of industry-leading exterior and outdoor building products further strengthens our ability to distinguish ourselves in the marketplace. Looking ahead, we will continue to advance strategic priorities that position us to grow share, drive efficiencies, and return capital to shareholders while supporting our customers’ and suppliers’ success.”

Second Quarter 2026 Highlights

2Q 2026 2Q 2025 % change

(in thousands, except per-share data and percentages)

Consolidated Results

Sales $ 1,831,335 $ 1,740,114 5 %

Net income 57,342 61,985 (7) %

Net income per common share - diluted 1.63 1.64 (1) %

Adjusted EBITDA 1

126,240 119,000 6 %

Segment Results

Building Materials Distribution sales $ 1,697,494 $ 1,614,915 5 %

Building Materials Distribution income 70,117 78,033 (10) %

Building Materials Distribution EBITDA 1

85,622 91,848 (7) %

Wood Products sales 459,603 447,235 3 %

Wood Products income 25,653 13,976 84 %

Wood Products EBITDA 1

52,371 37,292 40 %

1 For reconciliations of non-GAAP measures, see summary notes at the end of this press release.

In second quarter 2026, total U.S. housing starts and single-family housing starts decreased 1% and 4%, respectively, compared to the same period in 2025. On a year-to-date basis through June 2026, total U.S. housing starts were flat, while single-family housing starts decreased 5% compared to the same period in 2025. Single-family housing starts are the key demand driver for our sales.

Building Materials Distribution (BMD)

BMD's sales increased $82.6 million, or 5%, to $1,697.5 million for the three months ended June 30, 2026, from $1,614.9 million for the three months ended June 30, 2025. The overall increase in sales was driven by net sales volume and net sales price increases of 4% and 1%, respectively. By product line, general line product sales increased 9%, commodity sales increased 7%, and EWP sales (substantially all of which are sourced through our Wood Products segment) decreased 6%. BMD segment income decreased $7.9 million to $70.1 million for the three months ended June 30, 2026, from $78.0 million for the three months ended June 30, 2025. The decrease in segment income was driven by increased selling and distribution expenses and depreciation and amortization expense of $10.8 million and $1.7 million, respectively. Additionally, segment income in second quarter 2025 benefited from a $3.8 million gain on the sale of a non-operating property. These decreases in segment income were offset partially by a gross margin increase of $9.2 million, resulting from higher gross margins on commodity and general line products, which were offset partially by lower gross margins on EWP.

Wood Products

Wood Products' sales, including sales to BMD, increased $12.4 million, or 3%, to $459.6 million for the three months ended June 30, 2026, from $447.2 million for the three months ended June 30, 2025. The increase in sales was primarily driven by higher plywood sales prices and sales volumes. These increases were offset partially by lower sales prices and sales volumes for I-joists and LVL (collectively referred to as EWP). Wood Products' segment income increased $11.7 million to $25.7 million for the three months ended June 30, 2026, from $14.0 million for the three months ended June 30, 2025. The increase in segment income was primarily due to higher plywood sales prices and sales volumes, as well as lower per-unit OSB costs. These increases in segment income were offset partially by lower EWP sales prices and higher per-unit conversion costs. Additionally, segment income in second quarter 2025 benefited from a $3.9 million gain on the sale of a non-operating property.

Comparative average net selling prices and sales volume changes for EWP and plywood are as follows:

2Q 2026 vs. 2Q 2025 2Q 2026 vs. 1Q 2026 YTD 2026 vs. 2025

Average Net Selling Prices

LVL (4)% —% (6)%

I-joists (7)% (1)% (7)%

Plywood 15% 15% 8%

Sales Volumes

LVL (2)% 17% (2)%

I-joists (2)% 18% (3)%

Plywood 3% (1)% 3%

Balance Sheet and Liquidity

Boise Cascade ended second quarter 2026 with $304.8 million of cash and cash equivalents and $395.1 million of undrawn committed bank line availability, for total available liquidity of $699.9 million. The Company had $452.5 million of outstanding debt at June 30, 2026.

Capital Allocation

We expect capital expenditures in 2026, excluding potential acquisition spending, to total approximately $150 million to $170 million. This level of capital expenditures could increase or decrease as a result of several factors, including efforts to further accelerate organic growth, exercise of lease purchase options, our financial results, future economic conditions, availability of engineering and construction resources, and timing and availability of equipment purchases.

For the six months ended June 30, 2026, the Company paid $18.1 million in common stock dividends. On July 30, 2026, our board of directors declared a quarterly dividend of $0.23 per share on our common stock, payable on September 16, 2026, to stockholders of record on September 1, 2026.

For the six months ended June 30, 2026, the Company paid $108.3 million for the repurchase of 1,404,815 shares of our outstanding common stock. As of June 30, 2026, approximately $130 million of our outstanding common stock was available for repurchase under our existing share repurchase program.

Expanded Nationwide Distribution Partnership with James Hardie

On August 3, 2026, the Company and James Hardie announced an expanded agreement that positions Boise Cascade as the sole nationwide distributor for James Hardie’s industry-leading portfolio of exterior and outdoor building products through our extensive network of strategically located distribution facilities across the United States, effective July 31, 2026.

Under the expanded agreement, Boise Cascade will distribute James Hardie’s comprehensive portfolio of products, including Hardie® siding and trim, AZEK® Exteriors, and TimberTech® decking and railing. As the two companies fully align their focus and resources, Boise Cascade will transition away from competing siding, trim, and exterior moulding products. James Hardie will consolidate its distribution network across all regional markets and has designated Boise Cascade its sole nationwide distribution partner. Together, Boise Cascade and James Hardie will leverage their complementary strengths to better serve customers, provide broader access to dealers, contractors, and retailers, expand their market reach, and drive long-term growth and value creation for their respective stakeholders.

Outlook

Demand for the products we purchase and distribute, as well as the products we manufacture, depends primarily on new single-family residential construction, with additional demand driven by new multi-family residential construction, residential repair-and-remodeling, and light commercial activity. During the second quarter, the operating environment remained uneven and competitive. Ongoing geopolitical uncertainty, volatile Treasury yields and mortgage rates, and persistent inflation continue to weigh on the macroeconomic outlook. Against this backdrop, residential construction remains subdued, as affordability constraints and low consumer sentiment pressure market conditions. In response, homebuilders have relied on incentives to stimulate demand while maintaining discipline around starts and spec inventory. Beyond near-term volatility, long-term residential construction fundamentals remain constructive, supported by generational tailwinds and an undersupplied housing market. High homeowner equity and an aging U.S. housing stock support sustained repair-and-remodel spending and reinforce the industry’s solid underlying demand drivers.

Our distribution business, which purchases and resells a diverse range of products, may benefit from rising prices through increased sales and margins, while periods of declining prices may present challenges. Future product pricing, particularly for commodity products we distribute and manufacture, is expected to remain dynamic, influenced by economic and geopolitical conditions, input costs, industry operating rates, supply disruptions, duties, tariffs, cost and availability of transportation, inventory levels, and seasonal demand patterns. We will continue to monitor end market demand signals and align production rates and inventory stocking positions accordingly.

We are providing financial guidance for third quarter 2026 as set forth in the table below. Guidance is based on current plans and expectations and is subject to a number of known and unknown uncertainties and risks, including the transition to our new third-party supplier for composite decking, and those set forth below under “Forward-Looking Statements.”

Third Quarter 2026 Guidance

BMD EBITDA ~$53 - $68 million

Wood Products EBITDA ~$42 - $57 million

Unallocated Corporate Costs ~($13) - ($11) million

Total Company Adjusted EBITDA ~$82 - $114 million

About Boise Cascade

Boise Cascade is one of the largest U.S. wholesale distributors of building materials and a leading manufacturer of engineered wood products and plywood in North America. Our integrated model and national distribution footprint position us to deliver outstanding service to our customers across a broad range of industry-leading products, including key structural products that we produce. Headquartered in Boise, Idaho, we operate more than 60 distribution and manufacturing facilities strategically located across the U.S. and Canada. Our work is powered by a dedicated team of over 7,500 people. Learn more at www.bc.com.

Webcast and Conference Call

Boise Cascade will host a webcast and conference call to discuss second quarter earnings on Tuesday, August 4, 2026, at 11 a.m. Eastern.

To join the webcast, go to the Investors section of our website at www.bc.com/investors and select the Event Calendar link. Analysts and investors who wish to ask questions during the Q&A session can register for the call here.

The archived webcast will be available in the Investors section of Boise Cascade's website.

Use of Non-GAAP Financial Measures

We refer to the terms EBITDA, Adjusted EBITDA and Segment EBITDA in this earnings release and the accompanying Quarterly Statistical Information as supplemental measures of our performance and liquidity that are not required by or presented in accordance with generally accepted accounting principles in the United States (GAAP). We define EBITDA as income before interest (interest expense and interest income), income taxes, and depreciation and amortization. Additionally, we disclose Adjusted EBITDA, which further adjusts EBITDA to exclude the change in fair value of interest rate swaps. We also disclose Segment EBITDA, which is segment income (loss) before depreciation and amortization.

We believe EBITDA, Adjusted EBITDA and Segment EBITDA are meaningful measures because they present a transparent view of our recurring operating performance and allow management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. We also believe EBITDA, Adjusted EBITDA and Segment EBITDA are useful to investors because they provide a means to evaluate the operating performance of our segments and our Company on an ongoing basis using criteria that are used by our management and because they are frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. EBITDA, Adjusted EBITDA and Segment EBITDA, however, are not measures of our liquidity or financial performance under GAAP and should not be considered as alternatives to net income, income from operations, or any other performance measure derived in accordance with GAAP or as alternatives to cash flow from operating activities as a measure of our liquidity. The use of EBITDA, Adjusted EBITDA and Segment EBITDA instead of net income or segment income (loss) have limitations as analytical tools, including: the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for these limitations by relying on our GAAP results. Our measures of EBITDA, Adjusted EBITDA and Segment EBITDA are not necessarily

comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation. For a reconciliation of net income to EBITDA and Adjusted EBITDA and segment income to Segment EBITDA, please see the section titled, "Summary Notes to Consolidated Financial Statements and Segment Information" below.

Forward-Looking Statements

This press release and the related webcast call contain statements concerning future events and expectations, including, without limitation, statements relating to our outlook and the transition to our new-third party supplier for composite decking. These statements constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Any statements that express, or involve discussions as to, expectations, beliefs, plans, objectives, assumptions, or future events or performance, often, but not always, through the use of words or phrases such as "anticipates," "believes," "could," "estimates," "expects," "intends," “outlook,” "potential," "plans," "predicts," "preliminary," "projects," "targets," "may," "may result," or similar expressions, are not statements of historical facts and may be forward-looking. Forward-looking statements are not guarantees of future performance, involve estimates, assumptions, risks, and uncertainties, and may differ materially from actual results, performance, or outcomes. Factors that could cause actual results or outcomes to differ materially from those contained in forward-looking statements include those factors set forth in Boise Cascade’s most recent Annual Report on Form 10-K, subsequent reports filed by Boise Cascade with the Securities and Exchange Commission (SEC), including our forthcoming Quarterly Report on Form 10-Q for the second quarter of 2026, and the following important factors: the commodity nature of a portion of our products and their price movements, which are driven largely by general economic conditions, industry capacity and operating rates, industry cycles that affect supply and demand, and net import and export activity; the highly competitive nature of our industry; declines in demand for our products due to competing technologies or materials, as well as changes in building code provisions; disruptions to information systems used to process and store customer, employee, and vendor information, as well as the technology that manages our operations and other business processes; material disruptions and/or major equipment failure at our manufacturing facilities; declining demand for residual byproducts, particularly wood chips generated in our manufacturing operations; labor disruptions, shortages of skilled and technical labor, or increased labor costs; product shortages, loss of key suppliers, and our dependence on third-party suppliers and manufacturers; the termination of the distribution relationship with our former composite decking supplier and our ability to execute a successful transition to our new third-party supplier for composite decking; the cost and availability of third-party transportation services used to deliver the goods we distribute and manufacture, as well as our raw materials; cost and availability of raw materials, particularly wood fiber; the need to successfully formulate and implement succession plans for key members of our management team; our ability to execute our organic growth and acquisition strategies efficiently and effectively; failures or delays with new or existing technology systems and software platforms; our ability to successfully pursue our long-term growth strategy related to innovation and digital technology; concentration of our sales among a relatively small group of customers, as well as the financial condition and creditworthiness of our customers; impairment of our long-lived assets, goodwill, and/or intangible assets; substantial ongoing capital investment costs, including those associated with organic growth and acquisitions, and the difficulty in offsetting fixed costs related to those investments; our indebtedness, including the possibility that we may not generate sufficient cash flows from operations or that future borrowings may not be available in amounts sufficient to fulfill our debt obligations and fund other liquidity needs; restrictive covenants contained in our debt agreements; changes in or failure to comply with laws and regulations; changes in foreign trade policy, including the imposition of tariffs; compliance with data privacy and security laws and regulations; the impacts of climate change and related legislative and regulatory responses intended to reduce climate change; cost of compliance with government regulations, in particular, environmental regulations; exposure to product liability, product warranty, casualty, construction defect, and other claims; and fluctuations in the market for our equity.

It is not possible to predict or identify all risks and uncertainties that might affect the accuracy of our forward-looking statements and, consequently, our descriptions of such risks and uncertainties should not be considered exhaustive. There is no guarantee that any of the events anticipated by these forward-looking statements will occur, and if any of the events do occur, there is no guarantee what effect they will have on the company's business, results of operations, cash flows, financial condition and future prospects. Forward-looking statements speak only as of the date they are made, and, except as required by law, we undertake no obligation to publicly update or revise any forward-looking statements, whether because of new information, future events, or otherwise.

Boise Cascade Company

Consolidated Statements of Operations

(in thousands, except per-share data) (unaudited)

Three Months Ended Six Months Ended

June 30 March 31, 2026 June 30

2026 2025 2026 2025

Sales $ 1,831,335 $ 1,740,114 $ 1,498,614 $ 3,329,949 $ 3,276,608

Costs and expenses

Materials, labor, and other operating expenses (excluding depreciation) 1,503,462 1,441,459 1,255,070 2,758,532 2,717,642

Depreciation and amortization 42,714 37,409 39,053 81,767 74,530

Selling and distribution expenses 173,787 161,815 150,444 324,231 305,463

General and administrative expenses 27,266 26,470 26,300 53,566 51,467

Other (income) expense, net 130 (7,569) (38) 92 (7,543)

1,747,359 1,659,584 1,470,829 3,218,188 3,141,559

Income from operations 83,976 80,530 27,785 111,761 135,049

Foreign currency exchange gain (loss) (420) 1,093 (241) (661) 1,093

Pension expense (excluding service costs) (30) (32) (30) (60) (65)

Interest expense (7,106) (5,183) (6,019) (13,125) (10,495)

Interest income 2,152 4,623 2,937 5,089 10,133

Change in fair value of interest rate swaps — (435) — — (925)

(5,404) 66 (3,353) (8,757) (259)

Income before income taxes 78,572 80,596 24,432 103,004 134,790

Income tax provision (21,230) (18,611) (6,590) (27,820) (32,457)

Net income $ 57,342 $ 61,985 $ 17,842 $ 75,184 $ 102,333

Weighted average common shares outstanding:

Basic 35,212 37,682 35,909 35,559 37,848

Diluted 35,227 37,795 36,020 35,616 37,999

Net income per common share:

Basic $ 1.63 $ 1.64 $ 0.50 $ 2.11 $ 2.70

Diluted $ 1.63 $ 1.64 $ 0.50 $ 2.11 $ 2.69

Dividends declared per common share $ 0.22 $ 0.21 $ 0.22 $ 0.44 $ 0.42

Building Materials Distribution Segment

Statements of Operations

(in thousands, except percentages) (unaudited)

Three Months Ended Six Months Ended

June 30 March 31, 2026 June 30

2026 2025 2026 2025

Segment sales $ 1,697,494 $ 1,614,915 $ 1,388,948 $ 3,086,442 $ 3,022,031

Costs and expenses

Materials, labor, and other operating expenses (excluding depreciation) 1,439,101 1,365,755 1,189,236 2,628,337 2,566,695

Depreciation and amortization 15,505 13,815 15,283 30,788 28,177

Selling and distribution expenses 161,674 150,865 141,274 302,948 283,964

General and administrative expenses 11,001 10,689 10,421 21,422 20,454

Other (income) expense, net 96 (4,242) (208) (112) (3,709)

1,627,377 1,536,882 1,356,006 2,983,383 2,895,581

Segment income $ 70,117 $ 78,033 $ 32,942 $ 103,059 $ 126,450

(percentage of sales)

Segment sales 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %

Costs and expenses

Materials, labor, and other operating expenses (excluding depreciation) 84.8 % 84.6 % 85.6 % 85.2 % 84.9 %

Depreciation and amortization 0.9 % 0.9 % 1.1 % 1.0 % 0.9 %

Selling and distribution expenses 9.5 % 9.3 % 10.2 % 9.8 % 9.4 %

General and administrative expenses 0.6 % 0.7 % 0.8 % 0.7 % 0.7 %

Other (income) expense, net — % (0.3) % — % — % (0.1) %

95.9 % 95.2 % 97.6 % 96.7 % 95.8 %

Segment income 4.1 % 4.8 % 2.4 % 3.3 % 4.2 %

Wood Products Segment

Statements of Operations

(in thousands, except percentages) (unaudited)

Three Months Ended Six Months Ended

June 30 March 31, 2026 June 30

2026 2025 2026 2025

Segment sales $ 459,603 $ 447,235 $ 398,204 $ 857,807 $ 863,080

Costs and expenses

Materials, labor, and other operating expenses (excluding depreciation) 390,877 398,451 352,985 743,862 760,697

Depreciation and amortization 26,718 23,316 23,465 50,183 45,802

Selling and distribution expenses 12,167 11,004 9,224 21,391 21,607

General and administrative expenses 4,190 3,816 3,868 8,058 7,129

Other (income) expense, net (2) (3,328) 170 168 (3,840)

433,950 433,259 389,712 823,662 831,395

Segment income $ 25,653 $ 13,976 $ 8,492 $ 34,145 $ 31,685

(percentage of sales)

Segment sales 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %

Costs and expenses

Materials, labor, and other operating expenses (excluding depreciation) 85.0 % 89.1 % 88.6 % 86.7 % 88.1 %

Depreciation and amortization 5.8 % 5.2 % 5.9 % 5.9 % 5.3 %

Selling and distribution expenses 2.6 % 2.5 % 2.3 % 2.5 % 2.5 %

General and administrative expenses 0.9 % 0.9 % 1.0 % 0.9 % 0.8 %

Other (income) expense, net — % (0.7 %) — % — % (0.4 %)

94.4 % 96.9 % 97.9 % 96.0 % 96.3 %

Segment income 5.6 % 3.1 % 2.1 % 4.0 % 3.7 %

Segment Information

(in thousands) (unaudited)

Three Months Ended Six Months Ended

June 30 March 31, 2026 June 30

2026 2025 2026 2025

Segment sales

Building Materials Distribution $ 1,697,494 $ 1,614,915 $ 1,388,948 $ 3,086,442 $ 3,022,031

Wood Products 459,603 447,235 398,204 857,807 863,080

Intersegment eliminations (325,762) (322,036) (288,538) (614,300) (608,503)

Total net sales $ 1,831,335 $ 1,740,114 $ 1,498,614 $ 3,329,949 $ 3,276,608

Segment income

Building Materials Distribution $ 70,117 $ 78,033 $ 32,942 $ 103,059 $ 126,450

Wood Products 25,653 13,976 8,492 34,145 31,685

Total segment income 95,770 92,009 41,434 137,204 158,135

Unallocated corporate costs (11,794) (11,479) (13,649) (25,443) (23,086)

Income from operations $ 83,976 $ 80,530 $ 27,785 $ 111,761 $ 135,049

Segment EBITDA

Building Materials Distribution $ 85,622 $ 91,848 $ 48,225 $ 133,847 $ 154,627

Wood Products 52,371 37,292 31,957 84,328 77,487

See accompanying summary notes to consolidated financial statements and segment information.

Boise Cascade Company

Consolidated Balance Sheets

(in thousands) (unaudited)

June 30, 2026 December 31, 2025

ASSETS

Current

Cash and cash equivalents $ 304,818 $ 477,215

Receivables

Trade, less allowances of $5,534 and $5,618

507,063 315,944

Related parties 332 86

Other 23,663 24,698

Inventories 927,284 795,724

Prepaid expenses and other 37,138 40,751

Total current assets 1,800,298 1,654,418

Property and equipment, net 1,142,641 1,157,261

Operating lease right-of-use assets 50,491 55,980

Finance lease right-of-use assets 40,953 11,825

Timber deposits 9,754 8,058

Goodwill 185,239 185,384

Intangible assets, net 149,296 159,665

Deferred income taxes 2,757 3,041

Other assets 6,843 6,311

Total assets $ 3,388,272 $ 3,241,943

Boise Cascade Company

Consolidated Balance Sheets (continued)

(in thousands, except per-share data) (unaudited)

June 30, 2026 December 31, 2025

LIABILITIES AND STOCKHOLDERS' EQUITY

Current

Accounts payable

Trade $ 421,159 $ 254,622

Related parties 2,781 915

Accrued liabilities

Compensation and benefits 112,090 103,066

Interest payable 10,161 10,176

Other 118,129 124,297

Total current liabilities 664,320 493,076

Debt

Long-term debt, net 448,408 445,405

Other

Compensation and benefits 35,986 39,354

Operating lease liabilities, net of current portion 43,934 49,778

Finance lease liabilities, net of current portion 44,297 15,631

Deferred income taxes 105,769 105,551

Other long-term liabilities 19,893 18,270

249,879 228,584

Commitments and contingent liabilities

Stockholders' equity

Preferred stock, $0.01 par value per share; 50,000 shares authorized, no shares issued and outstanding

— —

Common stock, $0.01 par value per share; 300,000 shares authorized, 34,929 and 36,190 shares issued, respectively

349 362

Additional paid-in capital

571,816 571,220

Accumulated other comprehensive loss

(462) (476)

Retained earnings 1,453,962 1,503,772

Total stockholders' equity 2,025,665 2,074,878

Total liabilities and stockholders' equity $ 3,388,272 $ 3,241,943

Boise Cascade Company

Consolidated Statements of Cash Flows

(in thousands) (unaudited)

Six Months Ended June 30

2026 2025

Cash provided by (used for) operations

Net income $ 75,184 $ 102,333

Items in net income not using (providing) cash

Depreciation and amortization, including deferred financing costs and other

83,543 76,341

Stock-based compensation 6,841 7,010

Deferred income taxes 397 2,778

Change in fair value of interest rate swaps — 925

Other (50) (11,116)

Decrease (increase) in working capital, net of acquisitions

Receivables (190,298) (133,103)

Inventories (131,560) (115,661)

Prepaid expenses and other (4,862) (7,750)

Accounts payable and accrued liabilities 184,299 86,242

Income taxes payable 9,004 (2,677)

Other (6,157) (628)

Net cash provided by operations 26,341 4,694

Cash provided by (used for) investment

Expenditures for property and equipment (63,315) (132,257)

Acquisitions of businesses and facilities (135) —

Proceeds from sales of assets and other 454 10,152

Net cash used for investment (62,996) (122,105)

Cash provided by (used for) financing

Borrowings of long-term debt, including revolving credit facility — 50,000

Payments of long-term debt, including revolving credit facility — (50,000)

Repurchase of common stock (109,984) (87,746)

Dividends paid on common stock (18,078) (18,383)

Tax withholding payments on stock-based awards (6,244) (5,939)

Payments of deferring financing costs — (1,819)

Other (1,436) (943)

Net cash used for financing (135,742) (114,830)

Net decrease in cash and cash equivalents (172,397) (232,241)

Balance at beginning of the period 477,215 713,260

Balance at end of the period $ 304,818 $ 481,019

Summary Notes to Consolidated Financial Statements and Segment Information

The Consolidated Statements of Operations, Segment Statements of Operations, Consolidated Balance Sheets, Consolidated Statements of Cash Flows, and Segment Information presented herein do not include the notes accompanying the Company's Consolidated Financial Statements and should be read in conjunction with the Company’s 2025 Form 10-K and the Company's other filings with the Securities and Exchange Commission. Net income for all periods presented involved estimates and accruals.

EBITDA represents income before interest (interest expense and interest income), income taxes, and depreciation and amortization. Additionally, we disclose Adjusted EBITDA, which further adjusts EBITDA to exclude the change in fair value of interest rate swaps. The following table reconciles net income to EBITDA and Adjusted EBITDA for the (i) three months ended June 30, 2026 and 2025, (ii) three months ended March 31, 2026, and (iii) six months ended June 30, 2026 and 2025:

Three Months Ended Six Months Ended

June 30 March 31, 2026 June 30

2026 2025 2026 2025

(in thousands)

Net income $ 57,342 $ 61,985 $ 17,842 $ 75,184 $ 102,333

Interest expense 7,106 5,183 6,019 13,125 10,495

Interest income (2,152) (4,623) (2,937) (5,089) (10,133)

Income tax provision 21,230 18,611 6,590 27,820 32,457

Depreciation and amortization 42,714 37,409 39,053 81,767 74,530

EBITDA 126,240 118,565 66,567 192,807 209,682

Change in fair value of interest rate swaps — 435 — — 925

Adjusted EBITDA $ 126,240 $ 119,000 $ 66,567 $ 192,807 $ 210,607

The following table reconciles segment income and unallocated corporate costs to Segment EBITDA, EBITDA and Adjusted EBITDA for the (i) three months ended June 30, 2026 and 2025, (ii) three months ended March 31, 2026, and (iii) six months ended June 30, 2026 and 2025:

Three Months Ended Six Months Ended

June 30 March 31, 2026 June 30

2026 2025 2026 2025

(in thousands)

Building Materials Distribution

Segment income $ 70,117 $ 78,033 $ 32,942 $ 103,059 $ 126,450

Depreciation and amortization 15,505 13,815 15,283 30,788 28,177

Segment EBITDA $ 85,622 $ 91,848 $ 48,225 $ 133,847 $ 154,627

Wood Products

Segment income $ 25,653 $ 13,976 $ 8,492 $ 34,145 $ 31,685

Depreciation and amortization 26,718 23,316 23,465 50,183 45,802

Segment EBITDA $ 52,371 $ 37,292 $ 31,957 $ 84,328 $ 77,487

Corporate

Unallocated corporate costs $ (11,794) $ (11,479) $ (13,649) $ (25,443) $ (23,086)

Foreign currency exchange gain (loss) (420) 1,093 (241) (661) 1,093

Pension expense (excluding service costs) (30) (32) (30) (60) (65)

Change in fair value of interest rate swaps — (435) — — (925)

Depreciation and amortization 491 278 305 796 551

EBITDA (11,753) (10,575) (13,615) (25,368) (22,432)

Change in fair value of interest rate swaps — 435 — — 925

Corporate Adjusted EBITDA $ (11,753) $ (10,140) $ (13,615) $ (25,368) $ (21,507)

Total Company Adjusted EBITDA $ 126,240 $ 119,000 $ 66,567 $ 192,807 $ 210,607

EX-99.2 — QUARTERLY STATISTICAL INFORMATION

EX-99.2

Filename: bccexhibit9926302026.htm · Sequence: 3

Document

Exhibit 99.2

Boise Cascade Company

Quarterly Statistical Information

Building Materials Distribution Segment

2026

Q1 Q2 Q3 Q4 YTD

General line sales1

45.0 % 46.9 % 46.1 %

Commodity sales1

35.5 % 34.8 % 35.1 %

EWP sales1

19.5 % 18.3 % 18.8 %

Total sales (000) $ 1,388,948 $ 1,697,494 $ 3,086,442

Gross margin2

14.4 % 15.2 % 14.8 %

Segment income (000) $ 32,942 $ 70,117 $ 103,059

Segment depreciation and amortization (000) $ 15,283 $ 15,505 $ 30,788

Segment EBITDA (000)3

$ 48,225 $ 85,622 $ 133,847

EBITDA as a percentage of sales 3.5 % 5.0 % 4.3 %

Capital spending (000)4

$ 25,394 $ 8,192 $ 33,586

Receivables (000) $ 446,083 $ 491,395

Inventories (000) $ 635,409 $ 661,517

Accounts payable (000) $ 392,747 $ 373,549

2025

Q1 Q2 Q3 Q4 YTD

General line sales1

42.6 % 45.4 % 46.7 % 46.0 % 45.2 %

Commodity sales1

36.7 % 34.2 % 34.2 % 35.2 % 35.0 %

EWP sales1

20.7 % 20.4 % 19.1 % 18.8 % 19.8 %

Total sales (000) $ 1,407,116 $ 1,614,915 $ 1,556,150 $ 1,363,116 $ 5,941,297

Gross margin2

14.7 % 15.4 % 15.1 % 15.1 % 15.1 %

Segment income (000) $ 48,417 $ 78,033 $ 54,286 $ 41,482 $ 222,218

Segment depreciation and amortization (000) $ 14,362 $ 13,815 $ 15,545 $ 14,967 $ 58,689

Segment EBITDA (000)3

$ 62,779 $ 91,848 $ 69,831 $ 56,449 $ 280,907

EBITDA as a percentage of sales 4.5 % 5.7 % 4.5 % 4.1 % 4.7 %

Capital spending (000)5

$ 22,431 $ 39,588 $ 26,353 $ 16,224 $ 104,596

Receivables (000) $ 438,218 $ 444,290 $ 426,039 $ 316,049

Inventories (000) $ 660,970 $ 661,911 $ 588,017 $ 543,245

Accounts payable (000) $ 438,404 $ 365,966 $ 301,968 $ 204,361

Boise Cascade Company

Quarterly Statistical Information (continued)

Building Materials Distribution Segment (continued)

2024

Q1 Q2 Q3 Q4 YTD

General line sales1

41.0 % 42.4 % 43.8 % 42.4 % 42.4 %

Commodity sales1

36.7 % 35.0 % 34.9 % 36.7 % 35.8 %

EWP sales1

22.3 % 22.6 % 21.3 % 20.9 % 21.8 %

Total sales (000) $ 1,505,021 $ 1,655,221 $ 1,567,466 $ 1,438,785 $ 6,166,493

Gross margin2

15.1 % 14.8 % 15.7 % 15.8 % 15.3 %

Segment income (000) $ 72,463 $ 85,400 $ 74,821 $ 70,701 $ 303,385

Segment depreciation and amortization (000) $ 11,107 $ 11,741 $ 12,928 $ 13,758 $ 49,534

Segment EBITDA (000)3

$ 83,570 $ 97,141 $ 87,749 $ 84,459 $ 352,919

EBITDA as a percentage of sales 5.6 % 5.9 % 5.6 % 5.9 % 5.7 %

Capital spending (000)6

$ 14,672 $ 21,904 $ 36,902 $ 34,115 $ 107,593

Receivables (000) $ 453,083 $ 436,992 $ 386,303 $ 315,698

Inventories (000) $ 601,546 $ 626,044 $ 566,056 $ 557,977

Accounts payable (000) $ 412,919 $ 392,798 $ 300,978 $ 226,236

1Product line sales are shown as a percentage of total Building Materials Distribution (BMD) sales.

2We define gross margin as "Sales" less "Materials, labor, and other operating expenses (excluding depreciation)." Substantially all costs included in "Materials, labor, and other operating expenses (excluding depreciation)" for our BMD segment are for inventory purchased for resale. Gross margin percentage is gross margin as a percentage of segment sales.

3Segment EBITDA is calculated as segment income before depreciation and amortization.

4During 2026, capital spending in first quarter includes approximately $13 million to purchase previously leased BMD properties in Boise, Idaho and Grand Junction, Colorado.

5During 2025, capital spending in second quarter includes approximately $17 million to purchase previously leased BMD properties in Chicago, Illinois and Minneapolis, Minnesota. Capital spending in fourth quarter 2025 excludes approximately $33 million for the acquisition of businesses and facilities, net of cash acquired.

6During 2024, capital spending in third quarter includes approximately $20 million to purchase a previously leased BMD property in Westfield, Massachusetts. Capital spending in fourth quarter 2024 includes approximately $5 million to purchase a previously leased property in Chicago, Illinois.

Boise Cascade Company

Quarterly Statistical Information (continued)

Wood Products Segment

2026

Q1 Q2 Q3 Q4 YTD

LVL sales volume (MCF) 4,562 5,321 9,883

I-joist sales volume (MELF) 51,950 61,411 113,361

Plywood sales volume (MSF 3/8") 373,342 367,745 741,087

Lumber sales volume (MBF) 21,022 21,449 42,471

LVL mill net sales price ($/CF) $ 24.22 $ 24.10 $ 24.16

I-joist mill net sales price ($/MELF) $ 1,700 $ 1,679 $ 1,689

Plywood net sales price ($/MSF 3/8") $ 343 $ 393 $ 368

Lumber net sales price ($/MBF) $ 563 $ 592 $ 578

Segment sales (000) $ 398,204 $ 459,603 $ 857,807

Segment income (000) $ 8,492 $ 25,653 $ 34,145

Segment depreciation and amortization (000) $ 23,465 $ 26,718 $ 50,183

Segment EBITDA (000)1

$ 31,957 $ 52,371 $ 84,328

EBITDA as a percentage of sales 8.0 % 11.4 % 9.8 %

Capital spending (000) $ 16,663 $ 15,154 $ 31,817

Receivables (000) $ 76,380 $ 79,595

Inventories (000) $ 242,385 $ 265,766

Accounts payable (000) $ 65,222 $ 75,158

2025

Q1 Q2 Q3 Q4 YTD

LVL sales volume (MCF) 4,616 5,457 4,612 4,228 18,913

I-joist sales volume (MELF) 54,711 62,469 53,232 44,753 215,165

Plywood sales volume (MSF 3/8") 362,779 355,714 387,278 353,989 1,459,760

Lumber sales volume (MBF) 19,830 18,126 17,919 17,327 73,202

LVL mill net sales price ($/CF) $ 26.09 $ 25.22 $ 24.03 $ 24.13 $ 24.90

I-joist mill net sales price ($/MELF) $ 1,833 $ 1,801 $ 1,684 $ 1,683 $ 1,755

Plywood net sales price ($/MSF 3/8") $ 341 $ 342 $ 325 $ 329 $ 334

Lumber net sales price ($/MBF) $ 619 $ 678 $ 651 $ 569 $ 629

Segment sales (000) $ 415,845 $ 447,235 $ 396,401 $ 353,960 $ 1,613,441

Segment income (loss) (000) $ 17,709 $ 13,976 $ (12,055) $ (13,794) $ 5,836

Segment depreciation and amortization (000) $ 22,486 $ 23,316 $ 26,561 $ 26,093 $ 98,456

Segment EBITDA (000)1

$ 40,195 $ 37,292 $ 14,506 $ 12,299 $ 104,292

EBITDA as a percentage of sales 9.7 % 8.3 % 3.7 % 3.5 % 6.5 %

Capital spending (000)2

$ 30,689 $ 39,358 $ 28,823 $ 37,720 $ 136,590

Receivables (000) $ 74,469 $ 77,128 $ 70,330 $ 46,998

Inventories (000) $ 260,464 $ 257,046 $ 256,341 $ 252,479

Accounts payable (000) $ 74,749 $ 76,124 $ 66,265 $ 51,976

Boise Cascade Company

Quarterly Statistical Information (continued)

Wood Products Segment (continued)

2024

Q1 Q2 Q3 Q4 YTD

LVL sales volume (MCF) 4,777 5,074 4,952 4,561 19,364

I-joist sales volume (MELF) 56,587 65,788 58,884 53,081 234,340

Plywood sales volume (MSF 3/8") 371,699 383,092 390,978 371,263 1,517,032

Lumber sales volume (MBF) 22,772 17,619 19,390 18,429 78,210

LVL mill net sales price ($/CF) $ 28.75 $ 28.12 $ 27.62 $ 26.93 $ 27.87

I-joist mill net sales price ($/MELF) $ 2,018 $ 1,961 $ 1,921 $ 1,894 $ 1,949

Plywood net sales price ($/MSF 3/8") $ 378 $ 362 $ 333 $ 350 $ 355

Lumber net sales price ($/MBF) $ 650 $ 751 $ 705 $ 632 $ 682

Segment sales (000) $ 468,928 $ 489,823 $ 453,896 $ 419,670 $ 1,832,317

Segment income (000) $ 71,238 $ 72,780 $ 53,853 $ 33,583 $ 231,454

Segment depreciation and amortization (000)3

$ 24,384 $ 22,270 $ 23,551 $ 22,998 $ 93,203

Segment EBITDA (000)1

$ 95,622 $ 95,050 $ 77,404 $ 56,581 $ 324,657

EBITDA as a percentage of sales 20.4 % 19.4 % 17.1 % 13.5 % 17.7 %

Capital spending (000)2

$ 19,643 $ 17,804 $ 24,760 $ 59,663 $ 121,870

Receivables (000) $ 84,892 $ 83,445 $ 77,244 $ 55,719

Inventories (000) $ 213,050 $ 206,198 $ 226,300 $ 245,320

Accounts payable (000) $ 61,834 $ 66,374 $ 73,922 $ 61,800

1Segment EBITDA is calculated as segment income before depreciation and amortization.

2Capital spending in 2025 and 2024 for our Wood Products segment includes spending on significant modernization projects at our Oakdale, Louisiana veneer and plywood mill, spending to add I-joist production capabilities at our Thorsby, Alabama EWP mill, as well as spending to convert a plywood layup line to a parallel laminated veneer line at our Chapman, Alabama veneer and plywood mill.

3Segment depreciation and amortization in first quarter 2024 includes accelerated depreciation of $2.2 million for the indefinite curtailment of lumber production assets at our Chapman, Alabama, facility.

Boise Cascade Company

Quarterly Statistical Information (continued)

Reconciliation of Non-GAAP Financial Measures

(in thousands)

Total Boise Cascade Company

EBITDA represents income before interest (interest expense and interest income), income taxes, and depreciation and amortization. Additionally, we disclose Adjusted EBITDA, which further adjusts EBITDA to exclude the change in fair value of interest rate swaps. The following tables reconcile net income to EBITDA and Adjusted EBITDA for the periods noted below:

2026

Q1 Q2 Q3 Q4 YTD

Net income $ 17,842 $ 57,342 $ 75,184

Interest expense 6,019 7,106 13,125

Interest income (2,937) (2,152) (5,089)

Income tax provision 6,590 21,230 27,820

Depreciation and amortization 39,053 42,714 81,767

EBITDA 66,567 126,240 192,807

Change in fair value of interest rate swaps — — —

Adjusted EBITDA $ 66,567 $ 126,240 $ 192,807

2025

Q1 Q2 Q3 Q4 YTD

Net income $ 40,348 $ 61,985 $ 21,769 $ 8,734 $ 132,836

Interest expense 5,312 5,183 5,327 6,024 21,846

Interest income (5,510) (4,623) (4,181) (4,452) (18,766)

Income tax provision 13,846 18,611 9,088 5,572 47,117

Depreciation and amortization 37,121 37,409 42,378 41,313 158,221

EBITDA 91,117 118,565 74,381 57,191 341,254

Change in fair value of interest rate swaps 490 435 — — 925

Adjusted EBITDA $ 91,607 $ 119,000 $ 74,381 $ 57,191 $ 342,179

2024

Q1 Q2 Q3 Q4 YTD

Net income $ 104,124 $ 112,292 $ 91,038 $ 68,900 $ 376,354

Interest expense 6,070 6,105 6,082 5,810 24,067

Interest income (10,597) (10,543) (10,168) (7,831) (39,139)

Income tax provision 32,829 38,499 29,801 24,276 125,405

Depreciation and amortization 35,850 34,367 36,861 37,035 144,113

EBITDA 168,276 180,720 153,614 128,190 630,800

Change in fair value of interest rate swaps 220 487 866 465 2,038

Adjusted EBITDA $ 168,496 $ 181,207 $ 154,480 $ 128,655 $ 632,838

For additional information regarding the non-GAAP measures presented in this document, please refer to our press release announcing our second quarter 2026 financial results, a copy of which is attached as Exhibit 99.1 to our Current Report on Form 8-K furnished to the Securities and Exchange Commission on August 3, 2026.

EX-99.3 — PRESS RELEASE

EX-99.3

Filename: bccex993jointpressrelease.htm · Sequence: 4

Document

Exhibit 99.3

Press Release

For Immediate Release: August 3, 2026

Boise Cascade Contacts

Investor Contact

Chris Forrey

SVP, Finance & Investor Relations

investor@bc.com

Media Contact

Amy Evans

Communications Director

mediarelations@bc.com

James Hardie Contact

Investor and Media Contact

Bill Seymour

Vice President, Investor Relations

investors@jameshardie.com

Boise Cascade and James Hardie Expand U.S. Nationwide Distribution Partnership

Boise Cascade to become the sole nationwide distributor for James Hardie’s complete portfolio of industry-leading exterior building solutions, including Hardie®, TimberTech®, and AZEK® products

BOISE, IDAHO & CHICAGO - August 3, 2026 - Boise Cascade Company (“Boise Cascade”) (NYSE: BCC) and James Hardie Building Products Inc. (“James Hardie”), a wholly-owned subsidiary of James Hardie Industries plc (“JHI”) (NYSE / ASX: JHX), today announced an expansion of their partnership under which Boise Cascade’s Building Materials Distribution division will become the sole nationwide distributor of James Hardie’s and its North American affiliates’ complete portfolio of exterior building products through its extensive network of strategically located distribution facilities across the United States, effective July 31, 2026.

Boise Cascade’s Building Materials Distribution division is one of the largest wholesale distributors of building products in North America. James Hardie is the North American leader in fiber cement siding and exterior design solutions.

Under the expanded agreement, Boise Cascade will distribute James Hardie’s comprehensive portfolio of products – including Hardie® siding and trim, and now adding AZEK® trim and moulding and TimberTech® decking and railing – through its nationwide network of distribution centers. As the two companies fully align their focus and resources, Boise Cascade will transition away from distributing competitive siding, trim, and exterior moulding products. James Hardie has designated Boise Cascade its sole nationwide distribution partner and will consolidate its distribution network across all regional markets.

Together, Boise Cascade and James Hardie will leverage their complementary strengths to better serve customers, provide broader access to dealers, contractors, and retailers, expand their market reach, and drive long-term growth and value creation for their respective stakeholders.

Specifically, as a result of the expanded partnership between the two companies, dealers and contractors will benefit from:

•Access to James Hardie’s complete portfolio of exterior building products through a national distribution partner;

•Increased product availability and fulfillment consistency across key markets;

•Coordinated sales, marketing, and contractor engagement and training programs; and

•A simpler purchasing experience supported by a trusted distribution network.

"This agreement is consistent with our focus on delivering the best products and service for our customers, which is at the core of every strategic decision we make at Boise Cascade,” said Jeff Strom, CEO of Boise Cascade. “Customers want trusted brands, reliable availability, and dependable service that makes their jobs easier. This expanded partnership will improve access to James Hardie’s industry-leading products through Boise Cascade’s nationwide distribution network, helping customers get what they need, when and where they need it. Our two organizations have shared values, complementary strengths, and an unwavering focus on delivering high-quality products and outstanding service. I look forward to working closely with the James Hardie team in the coming months to unlock the powerful potential of this expanded agreement.”

“By bringing our full exterior building products portfolio to market through Boise Cascade’s national distribution platform, we will create an even more seamless customer experience – from product selection through end use application,” said Aaron Erter, CEO of JHI. “Boise Cascade has been an outstanding partner for many years, and we are excited to strengthen our relationship as we increase the accessibility of our innovative and resilient products. Together, with our combined distribution capabilities, strong customer relationships, and proven ability to execute, we will be positioned to deliver best-in-class service to existing and prospective customers, driving long-term growth for both companies. We look forward to working alongside the Boise Cascade team in the coming months to implement a smooth transition and continue building on our successful partnership.”

About Boise Cascade

About James Hardie Building Products Inc.

James Hardie Building Products Inc. is the North American leader in fiber cement siding and exterior design solutions and part of the larger James Hardie group of companies that offer a portfolio of leading exterior and outdoor living brands including Hardie®, TimberTech®, AZEK®, Versatex®, and StruXure®. As The Home of Resilient Beauty™, its products are trusted by architects, builders, contractors, and homeowners throughout North America.

Forward-Looking Statements

Statements in this news release that are not purely historical facts or that necessarily depend on future events, including statements about anticipations, beliefs, expectations, intentions or strategies for the future, may be forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, including statements regarding the expected impact and benefits of the expanded distribution partnership between Boise Cascade and/or James Hardie. Readers are cautioned not to place undue reliance on forward-looking statements. In addition, oral statements made by each company’s directors, officers and employees to the investor and analyst communities, media representatives and others, depending upon their nature, may also constitute forward-looking statements. As with the forward-looking statements included in this release, these forward-looking statements are by nature inherently uncertain, and actual results may differ materially as a result of many factors. All

forward-looking statements are based upon information available to Boise Cascade or James Hardie, as applicable, on the date this release was submitted. Neither Boise Cascade nor James Hardie undertakes any obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except to the extent required by law. Any forward-looking statements involve risks and uncertainties that could cause actual events or results to differ materially from the events or results described in the forward-looking statements, including each company’s ability to successfully capitalize on the expanded distribution partnership, each company’s growth strategies, or such company’s revenues and operating results being highly dependent on, among other things, new residential construction, commodity wood products prices and the economy, as applicable. Either or both companies may not succeed in addressing these and other risks. Further information regarding factors that could affect financial and other results can be found in the risk factors section of Boise Cascade’s and/or JHI’s most recent annual report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) and in the other reports filed by such company with the SEC and/or the Australian Stock Exchange, as applicable. Consequently, all forward-looking statements in this release are qualified by the factors, risks and uncertainties contained therein.

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Address Line 1 such as Attn, Building Name, Street Name

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Name of the City or Town

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Code for the postal or zip code

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Name of the state or province.

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A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Indicate if registrant meets the emerging growth company criteria.

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Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

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Two-character EDGAR code representing the state or country of incorporation.

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The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

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-Publisher SEC

-Name Exchange Act

-Number 240

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The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

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-Publisher SEC

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Local phone number for entity.

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Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

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-Section 13e

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Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

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Title of a 12(b) registered security.

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Name of the Exchange on which a security is registered.

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-Section 12

-Subsection d1-1

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Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

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Trading symbol of an instrument as listed on an exchange.

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Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

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-Section 425

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