---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-099502"
form_type: "8-K/A"
ticker: "SW"
cik: "0002005951"
company_name: "Smurfit Westrock plc"
filed_at: "2024-09-13T23:59:59+00:00"
generated_at: "2026-05-31T05:03:56.162241+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# WestRock pre-merger results: net sales $14.15B for 9 months; net income $75.2M

## Summary
- WestRock net sales $14.15B for 9 months ended June 30, 2024, down 7.6% from $15.32B prior year.
- Net income attributable to common stockholders $75.2M vs $1.76B loss prior year, which included $1.89B goodwill impairment.
- Diluted EPS $0.29 for 9 months vs loss per share of $6.88 in prior year.
- Q3 FY2024 net income $82.1M (EPS $0.32) vs $202.0M (EPS $0.79) prior year, down 59%.
- Operating cash flow $726.9M vs $1.24B prior year; capex $823.2M.

## SEC filing metadata
- accession: 0001104659-24-099502
- form_type: 8-K/A
- ticker: SW
- cik: 0002005951
- company_name: Smurfit Westrock plc
- filed_at: 2024-09-13T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2005951/000110465924099502/0001104659-24-099502-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2005951/000110465924099502/tm2423860d1_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-099502
- JSON: https://secwatch.observer/filing/0001104659-24-099502.json
- Plain text: https://secwatch.observer/filing/0001104659-24-099502.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.