{"filing":{"accession_number":"0001328581-26-000025","cik":"0001328581","ticker":"BCC","company_name":"BOISE CASCADE Co","form":"8-K","filing_date":"2026-08-03","report_date":"2026-08-03","primary_document":"bcc-20260803.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1328581/000132858126000025/bcc-20260803.htm"},"events":[{"id":23115,"run_id":20918,"accession_number":"0001328581-26-000025","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Boise Cascade issued a press release on August 3, 2026, announcing second quarter 2026 financial results, including net income of $57.3 million ($1.63 per share) on sales of $1.8 billion, with detailed segment performance, balance sheet metrics, capital allocation, and forward guidance.","company_name":"BOISE CASCADE Co","ticker":"BCC","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":[{"id":23260,"accession_number":"0001328581-26-000025","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Boise Cascade issued a press release on August 3, 2026, announcing second quarter 2026 financial results, including net income of $57.3 million ($1.63 per share) on sales of $1.8 billion. The filing explicitly states the press release was \"furnished as Exhibit 99.1 to this Report on Form 8-K\" under Item 2.02 (Results of Operations and Financial Condition), which is the standard Item for earnings releases. The disclosure includes detailed segment performance, balance sheet metrics, capital allocation, and forward guidance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T00:32:18.787578+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":23116,"run_id":20918,"accession_number":"0001328581-26-000025","anchor_item_number":"8.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Boise Cascade's subsidiary entered into a material 10-year exclusive distribution agreement with James Hardie, effective July 31, 2026, making Boise Cascade the sole nationwide distributor of James Hardie's exterior building products portfolio, with the distributor required to purchase exclusively from the supplier and transition away from competing product lines.","company_name":"BOISE CASCADE Co","ticker":"BCC","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":[{"id":23261,"accession_number":"0001328581-26-000025","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The Item 8.01 disclosure announces a material 10-year exclusive distribution agreement between Boise Cascade's subsidiary and James Hardie, effective July 31, 2026, making Boise Cascade the sole nationwide distributor of James Hardie's exterior building products portfolio. This is a significant strategic partnership that requires the Distributor to purchase exclusively from the Supplier and transition away from competing product lines, supported by financial incentives from the Supplier. While this is a material operational and strategic business event affecting the company's product portfolio and market positioning, it does not fit neatly into the specific operational categories (e.g., workforce reduction, material contract milestone) and is best classified as an operational strategic partnership rather than a routine contract disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T00:32:18.787578+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":23260,"accession_number":"0001328581-26-000025","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Boise Cascade issued a press release on August 3, 2026, announcing second quarter 2026 financial results, including net income of $57.3 million ($1.63 per share) on sales of $1.8 billion. The filing explicitly states the press release was \"furnished as Exhibit 99.1 to this Report on Form 8-K\" under Item 2.02 (Results of Operations and Financial Condition), which is the standard Item for earnings releases. The disclosure includes detailed segment performance, balance sheet metrics, capital allocation, and forward guidance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T00:32:18.787578+00:00","company_name":"BOISE CASCADE Co","ticker":"BCC","filing_date":"2026-08-03"},{"id":23261,"accession_number":"0001328581-26-000025","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The Item 8.01 disclosure announces a material 10-year exclusive distribution agreement between Boise Cascade's subsidiary and James Hardie, effective July 31, 2026, making Boise Cascade the sole nationwide distributor of James Hardie's exterior building products portfolio. This is a significant strategic partnership that requires the Distributor to purchase exclusively from the Supplier and transition away from competing product lines, supported by financial incentives from the Supplier. While this is a material operational and strategic business event affecting the company's product portfolio and market positioning, it does not fit neatly into the specific operational categories (e.g., workforce reduction, material contract milestone) and is best classified as an operational strategic partnership rather than a routine contract disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T00:32:18.787578+00:00","company_name":"BOISE CASCADE Co","ticker":"BCC","filing_date":"2026-08-03"}]}