---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-071932"
form_type: "8-K"
ticker: "SW"
cik: "0002005951"
company_name: "Smurfit Westrock plc"
filed_at: "2025-07-30T23:59:59+00:00"
generated_at: "2026-05-17T23:13:17.795955+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Smurfit Westrock reports Q2 net loss of $26M; adjusted EBITDA $1.213B

## Summary
- Net sales of $7,940M; net loss of $26M from $280M restructuring costs.
- Adjusted EBITDA of $1,213M (15.3% margin); North America $752M (15.8% margin).
- Quarterly dividend declared at $0.4308 per ordinary share.
- Fitch upgraded long-term issuer rating to BBB+ with stable outlook on July 2.
- EMEA/APAC adjusted EBITDA $372M (13.4%); Latin America $123M (23.7%).

## SEC filing metadata
- accession: 0001104659-25-071932
- form_type: 8-K
- ticker: SW
- cik: 0002005951
- company_name: Smurfit Westrock plc
- filed_at: 2025-07-30T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2005951/000110465925071932/0001104659-25-071932-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2005951/000110465925071932/tm2521995d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-071932
- JSON: https://secwatch.observer/filing/0001104659-25-071932.json
- Plain text: https://secwatch.observer/filing/0001104659-25-071932.txt

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