Smurfit Westrock plc — Form 10-Q

Smurfit Westrock amended its receivables purchase agreement with Rabobank (Dutch cooperative, New York Branch) on September 15, 2026. The amendment extends the Acquisition Period Termination Date from September 15, 2026 to September 15, 2027—a one-year extension. The facility involves 21 WestRock subsidiary sellers, Smurfit Westrock plc as guarantor, and a $700 million commitment (lesser of that amount or sum of eligible obligor limits). Key terms include interest at Adjusted Term SOFR plus 1.10% (reduced from 0.95%), $100,000 annual administrative fee, and variable administrative fee at 0.025% of outstanding balance. The amendment reflects routine renewal of this accounts receivable securitization program first established September 11, 2023.