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v3.26.1

Information on Operating Segments (Tables) | 6 Months Ended
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Jun. 30, 2026
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, 2026 and 2025 were as follows:
| For The Three Months Ended June 30, 2026 |  |  | For The Three Months Ended June 30, 2025 |
| ACCO Brands Americas |  | ACCO Brands International |  | Total |  |  | ACCO Brands Americas |  | ACCO Brands International |  | Total |
Net sales | $ | 262.9 |  | $ | 152.2 |  | $ | 415.1 |  |  | $ | 248.5 |  | $ | 146.3 |  | $ | 394.8 |
Cost of products sold |  | 171.2 |  |  | 109.8 |  |  | 281.0 |  |  |  | 166.4 |  |  | 98.7 |  |  | 265.1 |
Gross profit |  | 91.7 |  |  | 42.4 |  |  | 134.1 |  |  |  | 82.1 |  |  | 47.6 |  |  | 129.7 |
Sales and marketing expenses(1) |  | 23.7 |  |  | 28.7 |  |  | 52.4 |  |  |  | 25.8 |  |  | 24.4 |  |  | 50.2 |
Administrative expenses(2) |  | 13.9 |  |  | 13.6 |  |  | 27.5 |  |  |  | 13.2 |  |  | 10.7 |  |  | 23.9 |
Restructuring |  | 0.3 |  |  | 1.0 |  |  | 1.3 |  |  |  | 0.8 |  |  | 8.6 |  |  | 9.4 |
Gain on the disposal of assets |  | — |  |  | — |  |  | — |  |  |  | (5.7 | ) |  | (1.2 | ) |  | (6.9 | )
All other(3) |  | 7.4 |  |  | 3.9 |  |  | 11.3 |  |  |  | 7.3 |  |  | 4.3 |  |  | 11.6 |
Segment operating income (loss) |  | 46.4 |  |  | (4.8 | ) |  | 41.6 |  |  |  | 40.7 |  |  | 0.8 |  |  | 41.5 |
Corporate expense |  |  |  |  |  | 11.3 |  |  |  |  |  |  |  | 8.5 |
Total consolidated operating income |  |  |  |  |  | 30.3 |  |  |  |  |  |  |  | 33.0 |
Interest expense, net |  |  |  |  |  | 9.3 |  |  |  |  |  |  |  | 8.9 |
Non-operating pension (income) expense |  |  |  |  |  | (0.1 | ) |  |  |  |  |  |  | 0.6 |
Bargain purchase gain |  |  |  |  |  | 1.1 |  |  |  |  |  |  |  | — |
Other expense |  |  |  |  |  | 0.3 |  |  |  |  |  |  |  | 0.8 |
Income before income tax |  |  |  |  | $ | 19.7 |  |  |  |  |  |  | $ | 22.7 |
| For The Six Months Ended June 30, 2026 |  |  | For The Six Months Ended June 30, 2025 |
| ACCO Brands Americas |  | ACCO Brands International |  | Total |  |  | ACCO Brands Americas |  | ACCO Brands International |  | Total |
Net Sales | $ | 441.4 |  | $ | 317.4 |  | $ | 758.8 |  |  | $ | 422.4 |  | $ | 289.8 |  | $ | 712.2 |
Cost of products sold |  | 297.4 |  |  | 220.5 |  |  | 517.9 |  |  |  | 286.8 |  |  | 196.1 |  |  | 482.9 |
Gross profit |  | 144.0 |  |  | 96.9 |  |  | 240.9 |  |  |  | 135.6 |  |  | 93.7 |  |  | 229.3 |
Sales and marketing expenses(1) |  | 47.6 |  |  | 57.9 |  |  | 105.5 |  |  |  | 51.6 |  |  | 47.0 |  |  | 98.6 |
Administrative expenses(2) |  | 29.6 |  |  | 27.8 |  |  | 57.4 |  |  |  | 30.9 |  |  | 24.6 |  |  | 55.5 |
Restructuring |  | 2.5 |  |  | 5.5 |  |  | 8.0 |  |  |  | 2.6 |  |  | 9.1 |  |  | 11.7 |
Gain on the disposal of assets |  | — |  |  | — |  |  | — |  |  |  | (5.7 | ) |  | (1.2 | ) |  | (6.9 | )
All other(3) |  | 14.5 |  |  | 8.1 |  |  | 22.6 |  |  |  | 14.6 |  |  | 8.3 |  |  | 22.9 |
Segment operating income (loss) |  | 49.8 |  |  | (2.4 | ) |  | 47.4 |  |  |  | 41.6 |  |  | 5.9 |  |  | 47.5 |
Corporate expense |  |  |  |  |  | 27.5 |  |  |  |  |  |  |  | 21.2 |
Total consolidated operating income |  |  |  |  |  | 19.9 |  |  |  |  |  |  |  | 26.3 |
Interest expense, net |  |  |  |  |  | 18.6 |  |  |  |  |  |  |  | 17.8 |
Non-operating pension (income) expense |  |  |  |  |  | (0.2 | ) |  |  |  |  |  |  | 1.1 |
Bargain purchase gain |  |  |  |  |  | (36.5 | ) |  |  |  |  |  |  | — |
Other expense |  |  |  |  |  | 3.4 |  |  |  |  |  |  |  | 1.2 |
Income before income tax |  |  |  |  | $ | 34.6 |  |  |  |  |  |  | $ | 6.2 |
(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, 2026 and December 31, 2025:
(in millions) |  | June 30, 2026 |  |  | December 31, 2025 |
ACCO Brands Americas |  | $ | 471.9 |  |  | $ | 445.9 |
ACCO Brands International |  |  | 229.9 |  |  |  | 202.9 |
Total segment assets(4) |  |  | 701.8 |  |  |  | 648.8 |
Goodwill |  |  | 469.3 |  |  |  | 478.5 |
Identifiable intangibles, net |  |  | 674.9 |  |  |  | 696.9 |
Property, plant and equipment, net |  |  | 136.6 |  |  |  | 138.8 |
Unallocated assets(5) |  |  | 341.7 |  |  |  | 290.0 |
Total assets |  | $ | 2,324.3 |  |  | $ | 2,253.0 |
(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, 2026 and December 31, 2025:
(in millions) |  | June 30, 2026 |  |  | December 31, 2025 |
U.S. |  | $ | 47.0 |  |  | $ | 48.5 |
Canada |  |  | 0.6 |  |  |  | 0.8 |
Latin America |  |  | 24.6 |  |  |  | 24.2 |
ACCO Brands Americas |  |  | 72.2 |  |  |  | 73.5 |
ACCO Brands EMEA |  |  | 54.6 |  |  |  | 55.8 |
Australia/N.Z. |  |  | 9.2 |  |  |  | 8.9 |
Asia-Pacific |  |  | 0.6 |  |  |  | 0.6 |
ACCO Brands International |  |  | 64.4 |  |  |  | 65.3 |
Property, plant and equipment, net |  | $ | 136.6 |  |  | $ | 138.8 |
Schedule of Capital Spend and Depreciation Expense by Segment | Capital spend by operating segment as of June 30, 2026 and December 31, 2025:
(in millions) |  | June 30, 2026 |  |  | December 31, 2025 |
ACCO Brands Americas |  | $ | 3.5 |  |  | $ | 13.4 |
ACCO Brands International |  |  | 4.0 |  |  |  | 6.1 |
Total capital spend |  | $ | 7.5 |  |  | $ | 19.5 |
Depreciation expense by operating segment for the three and six months ended June 30, 2026 and 2025 was as follows:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
(in millions) |  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |
ACCO Brands Americas |  | $ | 3.0 |  |  | $ | 4.2 |  |  | $ | 6.0 |  |  | $ | 8.7 |
ACCO Brands International |  |  | 1.1 |  |  |  | 2.4 |  |  |  | 3.5 |  |  |  | 4.6 |
Total depreciation |  | $ | 4.1 |  |  | $ | 6.6 |  |  | $ | 9.5 |  |  | $ | 13.3 |

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