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Information on Operating Segments (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

Schedule of Operating Results for Operating Segments

The operating results regularly provided to the CODM for our operating segments for the three and six months ended June 30, 2025 and 2024 were as follows:

	For The Three Months Ended June 30, 2025										For The Three Months Ended June 30, 2024
	ACCO Brands Americas			ACCO Brands International			Total				ACCO Brands Americas			ACCO Brands International			Total
Net sales	$	248.5		$	146.3		$	394.8			$	292.3		$	146.0		$	438.3
Cost of products sold		166.4			98.7			265.1				187.1			98.6			285.7
Gross profit		82.1			47.6			129.7				105.2			47.4			152.6
Sales and marketing expenses(1)		25.8			24.4			50.2				26.4			23.4			49.8
Administrative expenses(2)		13.2			10.7			23.9				15.7			12.2			27.9
Restructuring		0.8			8.6			9.4				—			(0.3	)		(0.3	)
Gain on the disposal of assets		(5.7	)		(1.2	)		(6.9	)			—			—			—
Impairment of goodwill and intangible assets		—			—			—				165.2			—			165.2
All other(3)		7.3			4.3			11.6				6.6			4.3			10.9
Segment operating income (loss)		40.7			0.8			41.5				(108.7	)		7.8			(100.9	)
Corporate expense								8.5										10.3
Total consolidated operating income (loss)								33.0										(111.2	)
Interest expense (income), net								8.9										11.6
Non-operating pension expense								0.6										4.8
Other expense (income), net								0.8										(0.2	)
Income (loss) before income tax							$	22.7									$	(127.4	)

	For The Six Months Ended June 30, 2025										For The Six Months Ended June 30, 2024
	ACCO Brands Americas			ACCO Brands International			Total				ACCO Brands Americas			ACCO Brands International			Total
Net Sales	$	422.4		$	289.8		$	712.2			$	489.5		$	307.7		$	797.2
Cost of products sold		286.8			196.1			482.9				328.0			206.2			534.2
Gross profit		135.6			93.7			229.3				161.5			101.5			263.0
Sales and marketing expenses(1)		51.6			47.0			98.6				53.4			46.9			100.3
Administrative expenses(2)		30.9			24.6			55.5				32.6			26.0			58.6
Restructuring		2.6			9.1			11.7				—			(0.6	)		(0.6	)
Gain on the disposal of assets		(5.7	)		(1.2	)		(6.9	)			—			—			—
Impairment of goodwill and intangible assets		—			—			—				165.2			—			165.2
All other(3)		14.6			8.3			22.9				12.9			8.6			21.5
Segment operating income (loss)		41.6			5.9			47.5				(102.6	)		20.6			(82.0	)
Corporate expense								21.2										23.3
Total consolidated operating income (loss)								26.3										(105.3	)
Interest expense (income), net								17.8										23.0
Non-operating pension expense								1.1										5.2
Other expense (income), net								1.2										(0.8	)
Income (loss) before income tax							$	6.2									$	(132.7	)

(1)Sales and Marketing consists primarily of advertising, marketing, selling, customer service and research and development.

(2)Administrative expense consists primarily of executive, finance, information technology and human resources expenses.

(3)All other expense primarily consists of amortization of intangibles.

Reconciliation of Assets from Segment to Consolidated

The following table presents the measure of operating segment assets used by the Company's CODM as of June 30, 2025 and December 31, 2024:

(in millions)		June 30, 2025				December 31, 2024
ACCO Brands Americas		$	455.6			$	418.0
ACCO Brands International			207.0				201.3
Total segment assets(4)			662.6				619.3
Goodwill			471.8				446.4
Identifiable intangibles, net			719.5				709.6
Property, plant and equipment, net			141.9				137.5
Unallocated assets(5)			381.8				315.6
Total assets		$	2,377.6			$	2,228.4

(4)Segment assets represent assets that are regularly provided to the CODM and consist of accounts receivable less allowances and inventory.

(5)Unallocated assets consist primarily of cash, deferred taxes, derivatives, prepaid pension assets, prepaid debt issuances costs and right of use asset, leases.

Schedule of Property, Plant and Equipment, Net by Geographic Region

Property, plant, and equipment, net by operating segment as of June 30, 2025 and December 31, 2024:

(in millions)		June 30, 2025				December 31, 2024
U.S.		$	49.8			$	51.1
Canada			0.9				0.9
Latin America			25.1				22.7
ACCO Brands Americas			75.8				74.7
ACCO Brands EMEA			56.7				53.5
Australia/N.Z.			8.8				8.7
Asia-Pacific			0.6				0.6
ACCO Brands International			66.1				62.8
Property, plant and equipment, net		$	141.9			$	137.5

Schedule of Capital Spend and Depreciation Expense by Segment

Capital spend by operating segment as of June 30, 2025 and December 31, 2024:

(in millions)		June 30, 2025				December 31, 2024
ACCO Brands Americas		$	7.0			$	10.2
ACCO Brands International			2.3				6.8
Total capital spend		$	9.3			$	17.0

Depreciation expense by operating segment for three and six months ended June 30, 2025 and 2024 was as follows:

		Three Months Ended June 30,								Six Months Ended June 30,
(in millions)		2025				2024				2025				2024
ACCO Brands Americas		$	4.2			$	4.4			$	8.7			$	9.4
ACCO Brands International			2.4				2.3				4.6				4.7
Total depreciation		$	6.6			$	6.7			$	13.3			$	14.1

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