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Segment Reporting
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting Disclosure Segment Disclosure
Our Chief Operating Decision Maker (CODM) evaluates performance and makes operating decisions about allocating resources based on financial data presented on a consolidated basis. Since our CODM evaluates financial performance on a consolidated basis, we have determined that we have a single operating segment composed of the consolidated financial results of Clearwater Paper.

Our CODM also reviews total assets, as reported on our consolidated balance sheets, and purchases of property and equipment, as reported on our consolidated statements of cash flows.

Our CODM utilizes other key operating metrics, including disaggregated measures of net sales by product line, disaggregation of significant segment expenses and Adjusted EBITDA in order to assess our financial performance.

Net sales classified by major product lines and a reconciliation of significant expenses to consolidated income from operations is as follows:
Quarter Ended March 31,
20252024
Net Sales by product line:
Food Service$151.4 $89.6 
Folding carton148.4 107.0 
Sheeting and distribution38.8 40.4 
Pulp and other39.6 21.8 
Total Sales$378.2 $258.8 
Input cost (raw materials and energy)168.4 115.5 
Labor and overhead117.1 80.4 
Supply chain costs (principally freight)36.3 26.2 
Selling, general and administrative expenses28.4 26.9 
Depreciation and amortization21.5 9.2 
Interest expense, net3.3 1.2 
Non-significant expenses10.8 1.0 
Income tax provision (benefit)(1.8)0.5 
Loss from continuing operations$(5.9)$(2.1)
Non-significant expenses is primarily made up of other operating charges, net and changes in inventory.