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Segment Reporting | 9 Months Ended
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Sep. 30, 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 continuing operations is as follows:
| Quarter Ended September 30, |  | Nine Months Ended September 30,
| 2025 | 2024 |  | 2025 | 2024
Net sales by product line: |  |  |  |  |
Food service | $ | 182.0 |  | $ | 142.1 |  |  | $ | 499.3 |  | $ | 366.5 |
Folding carton | 143.0 |  | 182.1 |  |  | 438.9 |  | 436.7 |
Sheeting and distribution | 37.9 |  | 41.6 |  |  | 116.5 |  | 123.2 |
Pulp and other | 36.1 |  | 27.5 |  |  | 114.4 |  | 70.2 |
Total net sales | $ | 399.0 |  | $ | 393.3 |  |  | $ | 1,169.0 |  | $ | 996.5 |
Input cost (raw materials and energy) | 173.5 |  | 177.2 |  |  | 518.5 |  | 438.6 |
Labor and overhead | 142.1 |  | 129.4 |  |  | 387.2 |  | 344.5 |
Supply chain costs (principally freight) | 40.6 |  | 39.5 |  |  | 116.0 |  | 101.4 |
Selling, general and administrative expenses | 23.7 |  | 30.7 |  |  | 76.6 |  | 86.9 |
Goodwill impairment charge | 48.0 |  | — |  |  | 48.0 |  | — |
Depreciation and amortization | 23.8 |  | 22.4 |  |  | 68.7 |  | 48.4 |
Interest expense, net | 4.7 |  | 13.1 |  |  | 12.0 |  | 24.0 |
Non-significant expenses | 3.0 |  | (5.0) |  |  | 4.6 |  | 24.5 |
Income tax benefit | (6.5) |  | (3.3) |  |  | (6.3) |  | (17.4) |
Loss from continuing operations | $ | (53.9) |  | $ | (10.7) |  |  | $ | (56.2) |  | $ | (54.4) |
Non-significant expenses is primarily made up of other operating charges, net and changes in inventory.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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