IP: 10-K Risk Factor Changes

2026 vs 2025  ·  SEC EDGAR  ·  2026-06-01
✓ Deterministic extraction — no AI-generated data

Classification is based on semantic text similarity scoring and may include approximations. “No match” means no high-confidence textual match was found — not necessarily that a section was removed.

69
New Risks
92
Removed
72
Modified
12
Unchanged
🟢 New in Current Filing

Risks Related to the Separation

•The proposed separation of our EMEA packaging business may not be completed, on the currently contemplated timeline or at all.

🟢 New in Current Filing Risks Related to Climate and Weather and Social and Environmental Impact Reporting 🔒
🟢 New in Current Filing could continue to affect, our profitability. 🔒
🟢 New in Current Filing separation. 🔒
🟢 New in Current Filing and local weather conditions as well as by legal, regulatory, and market responses to climate change. 🔒
🟢 New in Current Filing RISK MANAGEMENT AND STRATEGY 🔒
🟢 New in Current Filing Engagement of Third Parties 🔒
🟢 New in Current Filing MILLS AND PLANTS 🔒
🟢 New in Current Filing PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS. 🔒
🟢 New in Current Filing 2025 Financial Summary 🔒
🟢 New in Current Filing Non-GAAP Financial Measures 🔒
🟢 New in Current Filing comparable GAAP measures: 🔒
🟢 New in Current Filing Reconciliation of Earnings (loss) from continuing operations to Adjusted operating earnings (loss) 🔒
🟢 New in Current Filing Adjusted Operating Earnings (Loss) 🔒
🟢 New in Current Filing share basis 🔒
🟢 New in Current Filing Reconciliation of Earnings (loss) from continuing operations to Adjusted EBITDA from continuing 🔒
🟢 New in Current Filing In millions 🔒
🟢 New in Current Filing Adjusted EBITDA from Continuing Operations 🔒
🟢 New in Current Filing Reconciliation of Cash provided by operations to Free cash flow 🔒
🟢 New in Current Filing effective income tax rate to the operational effective tax rate 🔒
🟢 New in Current Filing Provision (Benefit) 🔒
🟢 New in Current Filing Effective Tax Rate 🔒
🟢 New in Current Filing Effects of Net Special Items Expense (Income) 🔒
🟢 New in Current Filing Special Items 🔒
🟢 New in Current Filing RESULTS OF OPERATIONS 🔒
🟢 New in Current Filing Net earnings (loss) 🔒
🟢 New in Current Filing Depreciation and amortization 🔒
🟢 New in Current Filing Discontinued operations, net of taxes 🔒
🟢 New in Current Filing In millions20252024Sales$15,175$14,293Business Segment Operating Profit (Loss)$572$891 🔒
🟢 New in Current Filing In millions20252024Sales$8,451$1,355Business Segment Operating Profit (Loss)$(236)$60 🔒
🟢 New in Current Filing INVESTMENT ACTIVITIES 🔒
🟢 New in Current Filing Capital Expenditures 🔒
🟢 New in Current Filing FINANCING ACTIVITIES 🔒
🟢 New in Current Filing Variable Interest Entities 🔒
🟢 New in Current Filing LIQUIDITY AND CAPITAL RESOURCES OUTLOOK FOR 2026 🔒
🟢 New in Current Filing Long-Term Debt 🔒
🟢 New in Current Filing PENSION BENEFIT OBLIGATIONS 🔒
🟢 New in Current Filing Net (income) expense 🔒
🟢 New in Current Filing BUSINESS COMBINATIONS 🔒
🟢 New in Current Filing INTEREST RATE RISK 🔒
🟢 New in Current Filing Goodwill – Packaging Solutions EMEA – Refer to Notes 1 and 12 to the financial statements 🔒
🟢 New in Current Filing COSTS AND EXPENSES 🔒
🟢 New in Current Filing EARNINGS (LOSSES) 🔒
🟢 New in Current Filing EARNINGS (LOSS) FROM CONTINUING OPERATIONS 🔒
🟢 New in Current Filing NET EARNINGS (LOSS) 🔒
🟢 New in Current Filing BASIC EARNINGS (LOSS) PER SHARE 🔒
🟢 New in Current Filing DILUTED EARNINGS (LOSS) PER SHARE 🔒
🟢 New in Current Filing NET EARNINGS (LOSS) 🔒
🟢 New in Current Filing OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX 🔒
🟢 New in Current Filing TOTAL OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX 🔒
🟢 New in Current Filing COMPREHENSIVE INCOME (LOSS) 🔒
🟢 New in Current Filing CONSOLIDATED BALANCE SHEET 🔒
🟢 New in Current Filing TOTAL ASSETS 🔒
🟢 New in Current Filing LIABILITIES AND EQUITY 🔒
🟢 New in Current Filing TOTAL LIABILITIES AND EQUITY 🔒
🟢 New in Current Filing OPERATING ACTIVITIES 🔒
🟢 New in Current Filing CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES 🔒
🟢 New in Current Filing INVESTMENT ACTIVITIES 🔒
🟢 New in Current Filing CASH PROVIDED BY (USED FOR) INVESTMENT ACTIVITIES 🔒
🟢 New in Current Filing FINANCING ACTIVITIES 🔒
🟢 New in Current Filing CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES 🔒
🟢 New in Current Filing Cash and Temporary Investments 🔒
🟢 New in Current Filing Total Equity 🔒
🟢 New in Current Filing Issuance of stock for various plans, net 🔒
🟢 New in Current Filing Issuance of stock for DS Smith acquisition 🔒
🟢 New in Current Filing Repurchase of stock 🔒
🟢 New in Current Filing Dividends ($1.850 per share) 🔒
🟢 New in Current Filing Comprehensive income (loss) 🔒
🟢 New in Current Filing BALANCE, DECEMBER 31, 2025 🔒
🔴 No Match in Current Filing Risks Related to our Operations 🔒
🔴 No Match in Current Filing We may fail to successfully integrate DS Smith and realize the anticipated benefits and operating synergies expected from the business combination, which could adversely affect our business, financial condition and operating results. 🔒
🔴 No Match in Current Filing The business combination may expose us to significant unanticipated liabilities that could adversely affect our business, financial condition and results of operations. 🔒
🔴 No Match in Current Filing Fluctuations in the prices of and the demand for our products due to factors such as economic cyclicality and changes in customer or consumer preferences, and government regulation could materially affect our financial condition, results of operations and cash flows. 🔒
🔴 No Match in Current Filing There are risks associated with our review of strategic options for our Global Cellulose Fibers business, and there is no assurance that this review will result in any transaction or other outcome. 🔒
🔴 No Match in Current Filing If our spin-off of Sylvamo Corporation were to fail to qualify for non-recognition treatment for U.S. federal income tax purposes, then we may be subject to significant U.S. federal income taxes. 🔒
🔴 No Match in Current Filing Our U.S. funded pension plan is currently fully funded on a projected benefit obligation basis; however, the possibility exists that over time we may be required to make cash payments to the plan, reducing the cash available for our business. 🔒
🔴 No Match in Current Filing MILLS AND PLANTS 🔒
🔴 No Match in Current Filing EXECUTIVE SUMMARY 🔒
🔴 No Match in Current Filing Acquisition of DS Smith 🔒
🔴 No Match in Current Filing LIQUIDITY AND CAPITAL RESOURCES 🔒
🔴 No Match in Current Filing Selling and administrative expenses 🔒
🔴 No Match in Current Filing Income tax provision (benefit) 🔒
🔴 No Match in Current Filing Net earnings (loss) and earnings (loss) from continuing operations 🔒
🔴 No Match in Current Filing DISCONTINUED OPERATIONS 🔒
🔴 No Match in Current Filing DESCRIPTION OF BUSINESS SEGMENTS 🔒
🔴 No Match in Current Filing GLOBAL CELLULOSE FIBERS 🔒
🔴 No Match in Current Filing Industrial Packaging In millions20242023Net Sales$15,534 $15,596 Operating Profit (Loss)$951 $919 🔒
🔴 No Match in Current Filing EMEA Industrial Packaging In millions20242023Net Sales$1,355 $1,398 Operating Profit (Loss)$60 $80 🔒
🔴 No Match in Current Filing GLOBAL CELLULOSE FIBERS 🔒
🔴 No Match in Current Filing Global Cellulose Fibers In millions20242023Net Sales$2,793 $2,890 Operating Profit (Loss)$(226)$(92) 🔒
🔴 No Match in Current Filing CASH PROVIDED BY OPERATING ACTIVITIES 🔒
🔴 No Match in Current Filing INVESTMENT ACTIVITIES 🔒
🔴 No Match in Current Filing Interest Rate Swaps 🔒
🔴 No Match in Current Filing Variable Interest Entities 🔒
🔴 No Match in Current Filing CONTINGENT LIABILITIES 🔒
🔴 No Match in Current Filing FOREIGN CURRENCY EFFECTS 🔒
🔴 No Match in Current Filing CONSOLIDATED BALANCE SHEET 🔒
🔴 No Match in Current Filing Dividends ($1.850 per share) 🔒
🔴 No Match in Current Filing NATURE OF BUSINESS 🔒
🔴 No Match in Current Filing FINANCIAL STATEMENTS 🔒
🔴 No Match in Current Filing DISCONTINUED OPERATIONS 🔒
🔴 No Match in Current Filing CONSOLIDATION 🔒
🔴 No Match in Current Filing EQUITY METHOD INVESTMENTS 🔒
🔴 No Match in Current Filing OTHER-THAN-TEMPORARY IMPAIRMENT 🔒
🔴 No Match in Current Filing BUSINESS COMBINATIONS 🔒
🔴 No Match in Current Filing RESTRUCTURING LIABILITIES AND COSTS 🔒
🔴 No Match in Current Filing REVENUE RECOGNITION 🔒
🔴 No Match in Current Filing TEMPORARY INVESTMENTS 🔒
🔴 No Match in Current Filing INVENTORIES 🔒
🔴 No Match in Current Filing LEASED ASSETS 🔒
🔴 No Match in Current Filing PLANTS, PROPERTIES AND EQUIPMENT 🔒
🔴 No Match in Current Filing IMPAIRMENT OF LONG-LIVED ASSETS 🔒
🔴 No Match in Current Filing INCOME TAXES 🔒
🔴 No Match in Current Filing ENVIRONMENTAL REMEDIATION COSTS 🔒
🔴 No Match in Current Filing TRANSLATION OF FINANCIAL STATEMENTS 🔒
🔴 No Match in Current Filing FAIR VALUE MEASUREMENTS 🔒
🔴 No Match in Current Filing NOTE 2 RECENT ACCOUNTING DEVELOPMENTS 🔒
🔴 No Match in Current Filing Reference Rate Reform 🔒
🔴 No Match in Current Filing Segment Reporting 🔒
🔴 No Match in Current Filing Disaggregation of Income Statement Expenses 🔒
🔴 No Match in Current Filing Income Taxes 🔒
🔴 No Match in Current Filing DISAGGREGATED REVENUE 🔒
🔴 No Match in Current Filing Primary Geographical Markets (a) 🔒
🔴 No Match in Current Filing Primary Geographical Markets (a) 🔒
🔴 No Match in Current Filing Primary Geographical Markets (a) 🔒
🔴 No Match in Current Filing REVENUE CONTRACT BALANCES 🔒
🔴 No Match in Current Filing PERFORMANCE OBLIGATIONS AND SIGNIFICANT JUDGMENTS 🔒
🔴 No Match in Current Filing NOTE 4 EARNINGS PER SHARE ATTRIBUTABLE TO INTERNATIONAL PAPER COMPANY COMMON SHAREHOLDERS 🔒
🔴 No Match in Current Filing NOTE 5 OTHER COMPREHENSIVE INCOME 🔒
🔴 No Match in Current Filing NOTE 6 RESTRUCTURING AND OTHER CHARGES, NET 🔒
🔴 No Match in Current Filing COMPLETED BUSINESS COMBINATION OF DS SMITH 🔒
🔴 No Match in Current Filing TEMPORARY INVESTMENTS 🔒
🔴 No Match in Current Filing ACCOUNTS AND NOTES RECEIVABLE 🔒
🔴 No Match in Current Filing INVENTORIES 🔒
🔴 No Match in Current Filing PLANTS, PROPERTIES AND EQUIPMENT 🔒
🔴 No Match in Current Filing ACCOUNTS PAYABLE 🔒
🔴 No Match in Current Filing ASSET RETIREMENT OBLIGATIONS 🔒
🔴 No Match in Current Filing NOTE 9 LEASES 🔒
🔴 No Match in Current Filing COMPONENTS OF LEASE EXPENSE 🔒
🔴 No Match in Current Filing SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES 🔒
🔴 No Match in Current Filing LEASE TERM AND DISCOUNT RATE 🔒
🔴 No Match in Current Filing SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES 🔒
🔴 No Match in Current Filing MATURITY OF LEASE LIABILITIES 🔒
🔴 No Match in Current Filing NOTE 10 EQUITY METHOD INVESTMENTS 🔒
🔴 No Match in Current Filing ILIM S.A. ("Ilim") 🔒
🔴 No Match in Current Filing NOTE 11 GOODWILL AND OTHER INTANGIBLES 🔒
🔴 No Match in Current Filing OTHER INTANGIBLES 🔒
🔴 No Match in Current Filing NOTE 12 INCOME TAXES 🔒
🔴 No Match in Current Filing NOTE 13 COMMITMENTS AND CONTINGENT LIABILITIES 🔒
🔴 No Match in Current Filing Environmental 🔒
🔴 No Match in Current Filing Asbestos-Related Matters 🔒
🔴 No Match in Current Filing NOTE 14 VARIABLE INTEREST ENTITIES 🔒
🔴 No Match in Current Filing NOTE 15 DEBT AND LINES OF CREDIT 🔒
🔴 No Match in Current Filing NOTE 16 CAPITAL STOCK 🔒
🔴 No Match in Current Filing NOTE 17 RETIREMENT PLANS 🔒
🔴 No Match in Current Filing OBLIGATIONS AND FUNDED STATUS 🔒
🔴 No Match in Current Filing NET PERIODIC PENSION EXPENSE 🔒
🔴 No Match in Current Filing ASSUMPTIONS 🔒
🔴 No Match in Current Filing PLAN ASSETS 🔒
🔴 No Match in Current Filing Fair Value Measurement at December 31, 2024 🔒
🔴 No Match in Current Filing Other Investments at December 31, 2024InvestmentFair ValueUnfunded CommitmentsRedemption FrequencyRemediation Notice PeriodIn millionsHedge funds$1,148 $93 Quarterly to semi-annually45 - 60 daysPrivate equity599 50 (a)NoneReal estate funds689 79 Quarterly45 - 60 daysTotal$2,436 $222 🔒
🟡 Modified FOREIGN CURRENCY RISK 🔒
🟡 Modified requirements, could impact our business and results of operations. 🔒
🟡 Modified common stock and result in pricing differentials of shares of common stock between the two exchanges. 🔒
🟡 Modified Acquisitions 🔒
🟡 Modified Internal Control Environment And Board Of Directors Oversight 🔒
🟡 Modified Basis for Opinion 🔒
🟡 Modified Opinion on Internal Control over Financial Reporting 🔒
🟡 Modified Oversight of Third Parties 🔒
🟡 Modified Internal Control Over Financial Reporting 🔒
🟡 Modified Retirement Plans — Fair value of other investments — Refer to Note 19 to the financial statements 🔒
🟡 Modified Material disruptions at one of our manufacturing facilities could negatively impact financial results. 🔒
🟡 Modified including key management personnel. 🔒
🟡 Modified financial condition, results of operations and cash flows. 🔒
🟡 Modified Taxes other than payroll and income taxes 🔒
🟡 Modified of the Sarbanes-Oxley Act, and therefore adversely affect the business of the Company and its share price. 🔒
🟡 Modified competitive advantage. 🔒
🟡 Modified maintaining certain indebtedness and may result in the acceleration of deferred taxes. 🔒
🟡 Modified used to manage operations and other business processes. 🔒
🟡 Modified Our Cybersecurity Risk Assessment Program 🔒
🟡 Modified adversely affect our business and operations. 🔒
🟡 Modified Opinion on the Financial Statements 🔒
🟡 Modified CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) 🔒
🟡 Modified Our pension and health care costs are subject to numerous factors which could cause these costs to 🔒
🟡 Modified operate our business. 🔒
🟡 Modified Risks Related to Legal Proceedings and Compliance Costs 🔒
🟡 Modified 5.11%-5.16% 🔒
🟡 Modified affect our cost of financing and have an adverse effect on the market price of our securities. 🔒
🟡 Modified FOREIGN CURRENCY EFFECTS 🔒
🟡 Modified in technology used to manage operations and other business processes. 🔒
🟡 Modified We could be exposed to liability for Brazilian taxes under our agreements with Sylvamo Corporation. 🔒
🟡 Modified Capital Expenditures 🔒
🟡 Modified including our ability to pay a cash dividend. 🔒
🟡 Modified Interest Rate Swaps 🔒
🟡 Modified IMPAIRMENT OF LONG-LIVED ASSETS AND GOODWILL 🔒
🟡 Modified BUSINESS SEGMENT RESULTS 🔒
🟡 Modified Our failure to maintain good employee or labor relations may affect our respective operations. 🔒
🟡 Modified INCOME TAXES 🔒
🟡 Modified Distribution expenses 🔒
🟡 Modified Interest expense, net 🔒
🟡 Modified Role of the Board of Directors and its Committees 🔒
🟡 Modified CAPITAL INVESTMENTS AND DISPOSITIONS 🔒
🟡 Modified reducing the cash available for our business. 🔒
🟡 Modified COMMODITY PRICE RISK 🔒
🟡 Modified financial results. 🔒
🟡 Modified CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 🔒
🟡 Modified ISSUER PURCHASES OF EQUITY SECURITIES 🔒
🟡 Modified CASH PROVIDED BY OPERATING ACTIVITIES 🔒
🟡 Modified DESCRIPTION OF BUSINESS SEGMENTS 🔒
🟡 Modified Risks Related to our Pension and Healthcare Costs 🔒
🟡 Modified Business Segment Operating Profit (Loss) 🔒
🟡 Modified TWELVE MONTHS ENDED DECEMBER 31, 2025 COMPARED TO THE TWELVE MONTHS ENDED DECEMBER 31, 2024 🔒
🟡 Modified Cost of products sold 🔒
🟡 Modified Income tax provision (benefit) 🔒
🟡 Modified We may fail to identify, prioritize or implement digital and/or AI transformation initiatives. 🔒
🟡 Modified Role of Management 🔒
🟡 Modified offs, capital investments, capital projects and other corporate transactions that are or will be pursued. 🔒
🟡 Modified Results of legal proceedings could have a material effect on our consolidated financial results. 🔒
🟡 Modified Adjusted operating earnings (loss) and adjusted operating earnings (loss) per share are defined as earnings 🔒
🟡 Modified PERFORMANCE GRAPH 🔒
🟡 Modified initiatives, including our 80/20 approach. 🔒
🟡 Modified EFFECT OF INFLATION 🔒
🟡 Modified CRITICAL ACCOUNTING POLICIES AND SIGNIFICANT ACCOUNTING ESTIMATES 🔒
🟡 Modified financial effect on our business. 🔒
🟡 Modified to Note 1 and Note 7 to the financial statements 🔒
🟡 Modified Business Segment Operating Profit (Loss) 🔒
🟡 Modified Total Pre-Tax Special Items 🔒
🟡 Modified CONSOLIDATED STATEMENT OF CASH FLOWS 🔒
🟡 Modified Selling and administrative expenses 🔒
🟡 Modified We are subject to risks associated with variable rate debt. 🔒
🟡 Modified Definition and Limitations of Internal Control over Financial Reporting 🔒
🟡 Modified Market Conditions 🔒
🟡 Modified CONSOLIDATED STATEMENT OF OPERATIONS 🔒
232 more changes in this filing

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