Clearwater Paper Corporation filed its quarterly report on Form 10-Q with the SEC on October 26, 2026, covering the period ended September 30, 2026, disclosing consolidated balance sheet data and operational information for the third quarter.

Key Highlights

  • Total assets: The company reported total assets of $1,776.2 million as of September 30, 2026, compared with $1,588.3 million as of December 31, 2025.
  • Restricted cash: Restricted cash for redemption of debt stood at $276.7 million as of September 30, 2026, versus zero at December 31, 2025.
  • Cash and cash equivalents: Cash and cash equivalents were $35.7 million at September 30, 2026, up from $30.7 million at December 31, 2025.
  • Current portion of long-term debt: The current portion of long-term debt rose to $274.7 million from $0.6 million at the prior year-end.
  • Inventories: Net inventories decreased to $249.8 million from $281.7 million at December 31, 2025.
  • Shares outstanding: As of October 25, 2026, there were 16,141,717 shares of common stock outstanding.
  • Filer status: The company is classified as an accelerated filer, according to the filing.

Clearwater Paper's Balance Sheet Position at September 30, 2026

Clearwater Paper Corporation (NYSE:CLW) filed its Form 10-Q for the quarterly period ended September 30, 2026. According to the filing, total current assets increased to $746.4 million from $526.0 million at December 31, 2025, driven in part by the appearance of $276.7 million in restricted cash for redemption of debt, a line item that carried no balance at the prior fiscal year-end. Receivables, net of allowance for current expected credit losses, declined to $162.8 million from $195.3 million over the same period.

On the liabilities side, the filing shows total current liabilities rising to $506.6 million from $216.2 million at December 31, 2025. The current portion of long-term debt, at $274.7 million as of September 30, 2026, accounts for a substantial share of that increase compared with $0.6 million at year-end 2025. Accounts payable and accrued liabilities were reported at $231.9 million, up from $215.6 million. Net property, plant and equipment was $968.7 million, against gross property, plant and equipment of $2,407.8 million and accumulated depreciation and amortization of $1,439.1 million.

The filing notes the company's principal executive offices are located at 601 West Riverside, Suite 300, Spokane, WA 99201. The registrant disclosed that it is not a shell company and is not an emerging growth company. The filing also states that it contains forward-looking statements, and that such statements "present management's views only as of the date of this report," subject to the cautionary language and risk factors described therein, including risks related to PFAS-related litigation involving the Augusta, Georgia facility, tariff impacts, and the prior sale of the company's consumer products division.

What Was Disclosed

Clearwater Paper filed its Q3 2026 Form 10-Q reporting balance sheet data as of September 30, 2026, including a significant increase in restricted cash and current debt, alongside a decline in inventories and receivables compared with December 31, 2025.