Company: LPX
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0000060519-25-000035
Chunk: 12

Company: LOUISIANA-PACIFIC CORP
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 1
Chunk 12
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 future warranty payments. However, additional adjustments may be required in the future.

NOTE 12. ACCUMULATED COMPREHENSIVE LOSS

Accumulated comprehensive loss is provided in the following table for the three and nine months ended September 30, 2025 and 2024 (dollar amounts in millions):

                               Three Months Ended September 30,                                        Nine Months Ended September 30,                         
                               2025                                              2024                  2025                                             2024   
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Beginning Balance            $                                     ( 104)      $         ( 109)      $                                    ( 122)      $      
  Translation Adjustments      ( 4)                                              9                     14                                               ( 11)  
  Ending Balance               $                                     ( 108)      $         ( 100)      $                                    ( 108)      $      

NOTE 13. SELECTED SEGMENT DATA

The Company operates in three three

• The Siding segment serves diverse end markets with a broad product portfolio of engineered wood siding, trim, soffit, and fascia, including LP® SmartSide®Trim & Siding, LP® SmartSide® ExpertFinish®Trim & Siding, LP BuilderSeries®Lap Siding, and LP® Outdoor Building Solutions®(collectively referred to as Siding Solutions).

• The OSB segment manufactures and distributes OSB structural panel products, including the innovative value-added OSB product portfolio known as LP®Structural Solutions (which includes LP® TechShield®Radiant Barrier Sheathing, LP WeatherLogic®Air & Water Barrier, LP Legacy®Premium Sub-Flooring, LP® FlameBlock®Fire-Rated Sheathing, and LP® TopNotch®350 Durable Sub-Flooring) and LP® Oriented Strand Board.

• The LPSA segment manufactures and distributes OSB structural panel and Siding Solutions products in South America and certain export markets. This segment also sells and distributes a variety of companion products to support the region’s transition to wood frame construction. The LPSA segment carries out manufacturing operations in Chile and Brazil and operates sales offices in Argentina, Brazil, Chile, Colombia, Mexico, Paraguay, and Peru.

Performance of our business segments is evaluated based on net sales and segment Adjusted EBITDA. Accordingly, our chief operating decision maker, the chief executive officer, evaluates performance and allocates resources based