BOISE CASCADE Co

13. Subsequent Events

On July 13, 2026, the Company received a notice of termination, to be effective August 12, 2026, of the commercial distribution relationship between Trex Company, Inc. (Trex) and the Company. For the 12-month period ended June 30, 2026, approximately 9% of the Company's total revenue was derived from the commercial distribution relationship with Trex.

Effective as of July 31, 2026, our wholly-owned subsidiary, Boise Cascade Building Materials Distribution, L.L.C. (BMD), entered into a Distribution Agreement (the Distribution Agreement) with James Hardie Building Products Inc. (James Hardie), a wholly-owned subsidiary of James Hardie Industries plc, for an initial 10-year term. Pursuant to the Distribution Agreement, Boise Cascade will be the sole full-line national distributor of James Hardie's complete portfolio of exterior building products, including TimberTech® decking and railing that will serve as the replacement for displaced Trex products.

The Company is currently evaluating the net impact of the Trex termination notice and the Distribution Agreement on our future results of operations, cash flows, and financial position, including, among other factors, the timing and extent of any transition-related impacts. As of the date of this filing, the Company is unable to reasonably estimate the impact on our future results of operations, cash flows, and financial position for future periods because the assessment depends upon unknown factors and will evolve as the Distribution Agreement is implemented.