Company: ACCO
Filing Date: 2025-03-28
Form Type: DEF 14A
Source: 0000950170-25-046374
Chunk: 86

Company: ACCO BRANDS Corp
Filing Date: 2025-03-28
Form: DEF 14A
Chunk 86
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 adjusted net income per diluted share, which is derived from adjusted net income. We sometimes refer to adjusted net income per diluted share as adjusted earnings per share or adjusted EPS.

Free Cash Flow: Free cash flow represents cash flow from operating activities less cash used for additions to property, plant and equipment. We believe free cash flow is useful to investors because it measures our available cash flow for paying dividends, reducing debt, repurchasing shares and funding acquisitions.

#### ACCO BRANDS| 2025 PROXY STATEMENT101
Reconciliation of GAAP to Adjusted Non-GAAP Information (unaudited, in millions except per share data) The following tables set forth a reconciliation of certain Consolidated Statements of (Loss) Income information reported in accordance with GAAP to Adjusted Non-GAAP Information for the twelve months ended December 31, 2024 and 2023.

| Twelve Months Ended December 31, 2024                 |    |           |        |            |        |
|:------------------------------------------------------|:---|----------:|:-------|-----------:|:-------|
|                                                       |    | Operating | % of   | Net (Loss) | % of   |
|                                                       |    |    Income | Sales  |     Income | Sales  |
| Reported GAAP                                         |    |    -$37.0 | (2.2)% |    -$101.6 | (6.1)% |
| Reported GAAP diluted loss per share (EPS)            |    |           |        |     -$1.06 |        |
| Restructuring                                         |    |     $16.8 |        |      $12.4 |        |
| Goodwill impairment charge                            |    |    $127.5 |        |     $127.5 |        |
| Intangible assets impairment charge                   |    |     $37.7 |        |      $28.1 |        |
| Amortization of intangibles                           |    |     $44.7 |        |      $32.7 |        |
| Pension settlement                                    | -A |         — |        |       $3.3 |        |
| Refinancing costs                                     | -B |           |        |       $0.7 |        |
| Gain on sale of property                              |    |         — |        |      -$1.0 |        |
| Net operating tax gains                               | -E |         — |        |      -$1.2 |        |
| Discrete tax