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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2024

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

Simpson Manufacturing Co., Inc. and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

for the years ended December 31, 2024, 2023 and 2022



									Additions
									Charged						Charged
			Balance at						to Costs						to Other												Balance
(in thousands)			Beginning						and						Accounts —												at End
Classification			of Year						Expenses						Write-offs						Deductions						of Year
Year to date December 31, 2024
Allowance for doubtful accounts			$	3,881					$	115					$	998					$	—					$	2,998
Allowance for sales discounts			8,181						—						995						—						7,186
Allowance for deferred tax assets			10,430						2,595						—						298						12,727
Year to date December 31, 2023
Allowance for doubtful accounts			3,240						730						89						—						3,881
Allowance for sales discounts			8,769						—						588						—						8,181
Allowance for deferred tax assets			11,179						955						—						1,704						10,430
Year to date December 31, 2022
Allowance for doubtful accounts			1,932						1,663						355						—						3,240
Allowance for sales discounts			7,225						1,544						—						—						8,769
Allowance for deferred tax assets			11,991						97						—						909						11,179