v3.26.1
Debt (Tables)
6 Months Ended
Jun. 30, 2026
Debt Disclosure [Abstract]  
Schedule of Debt

Debt as of June 30, 2026 and December 31, 2025, was comprised of the following:

 

 

Maturity

 

June 30,
2026

 

 

December 31,
2025

 

Senior notes (a)

 

 

 

 

 

 

 

 

12.875% senior notes

 

2028

 

$

400,000

 

 

$

400,000

 

5.125% senior notes

 

2029

 

 

875,000

 

 

 

875,000

 

 

 

 

 

 

 

 

 

 

Credit arrangements

 

 

 

 

 

 

 

 

370.1 million German Facility (b)

 

2027

 

 

230,159

 

 

 

200,925

 

C$160.0 million Canadian Facility (c)

 

2027

 

 

85,500

 

 

 

94,758

 

2.6 million demand loan (d)

 

 

 

 

 

 

 

 

C$20 million standby letters of credit facility (e)

 

2027

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Finance lease liability

 

 

 

 

50,344

 

 

 

54,873

 

Less: unamortized senior note issuance costs

 

 

 

 

(5,630

)

 

 

(6,748

)

 

 

 

 

 

1,635,373

 

 

 

1,618,808

 

Less current portion of debt:

 

 

 

 

 

 

 

 

Finance lease liability

 

 

 

 

(14,003

)

 

 

(13,664

)

German Facility

 

 

 

 

(230,159

)

 

 

 

Canadian Facility

 

 

 

 

(85,500

)

 

 

 

Current debt

 

 

 

 

(329,662

)

 

 

(13,664

)

Long-term debt

 

 

 

$

1,305,711

 

 

$

1,605,144

 

 

As of June 30, 2026, the Company was in compliance with the terms of its debt agreements with the exception of a financial covenant under its German Facility, which non-compliance has been waived during the applicable waiver period. Refer to (b) below for additional details.

 

(a)
The senior notes which mature on October 1, 2028 (the “2028 Senior Notes”) and on February 1, 2029 (the “2029 Senior Notes” and collectively with the 2028 Senior Notes, the “Senior Notes”) are general unsecured senior obligations of the Company. The Company may redeem all or a part of the Senior Notes upon not less than 10 days’ or more than 60 days’ notice at the redemption price plus accrued and unpaid interest to (but not including) the applicable redemption date.

The 2029 Senior Notes can be redeemed at 100.00% of their principal amount, plus accrued and unpaid interest. The 2028 Senior Notes can be redeemed at the prices (expressed as percentages of principal amount) and during the periods specified in the table below, plus accrued and unpaid interest:

 

2028 Senior Notes

12 Month Period Beginning

 

Percentage

October 1, 2025

 

106.438%

October 1, 2026

 

103.219%

October 1, 2027 and thereafter

 

100.000%

 

A €370.1 million joint revolving credit facility for the German mills that matures in September 2027, which has been reclassified as a current liability due to management’s determination that it is probable that the Company will not meet the required leverage ratio financial covenant with respect to the quarter ending December 31, 2026, as discussed further below. Borrowings under the facility are otherwise unsecured and subject to interest at the Euro Interbank Offered Rate (Euribor”) plus a variable margin ranging from 1.40% to 2.35% dependent on conditions including but not limited to a prescribed leverage ratio (currently secured on a temporary basis, and subject to an increased margin of 2.50% to 4.25%, in connection with the waiver described below). The facility is sustainability-linked whereby the interest rate margin is subject to upward or downward adjustments of up to 0.05% per annum if the Company achieves, or fails to achieve, certain specified sustainability targets. As of June 30, 2026, approximately 202.0 million ($230,159) of this facility was drawn and accruing interest at a rate of 5.361% and approximately 21.4 million ($24,414) was supporting bank guarantees.

Debt Covenants and Waiver

 

As of March 31, 2026, the Company’s German subsidiaries that are borrowers under the German Facility did not meet the required leverage ratio thereunder. A waiver dated May 4, 2026, was received with respect to the leverage ratio financial covenant for the first three quarters of 2026, such that the leverage ratio financial covenant will not be required to be tested with respect to any quarter until the quarter ending December 31, 2026 (and thereafter), following the expiration of the existing waiver. Under the terms of the waiver, distributions to the parent entity are prohibited until September 30, 2026 (subject to limited exceptions). Additionally, certain covenants were modified, one of which limits facility utilization to €300.0 million while the leverage ratio exceeds 2.00:1.00. The waiver also provides for, among other things, modifications to the existing variable margin to a range of 2.50% to 4.25% depending on prescribed leverage ratios, a grant of security over certain assets, and creates additional events of default such as cross-defaults to certain of the Company’s other indebtedness, including the outstanding Senior Notes and Canadian Facility, and provides other ancillary lender protections. Management has determined it is probable that the Company will not meet the required leverage ratio with respect to the quarter ending December 31, 2026, following the expiration of the existing waiver. As a result, the amount due under the German Facility has been classified as current in the Interim Consolidated Balance Sheet.

 

As of June 30, 2026, adjusting for the utilization limit, approximately 76.6 million ($87,247) was available for future draws. While non-compliance with the leverage ratio financial covenant addressed pursuant to the waiver did not and does not trigger any cross-default provisions under the Company’s Senior Notes or Canadian Facility, an unwaived breach with respect to the quarter ending December 31, 2026 could lead to a default and subsequent cross-defaults if the lenders under the German Facility exercise their acceleration rights.

 

(c)
A C$160.0 million joint revolving credit facility for the Celgar mill, Peace River mill and certain other Canadian subsidiaries that matures in January 2027. The facility is available by way of: (i) Canadian dollar denominated advances, which bear interest at a designated prime rate per annum; (ii) Canadian dollar denominated advances, which bear interest at the applicable Adjusted Term Canadian Overnight Repo Rate Average plus 1.20% to 1.45% per annum; (iii) dollar denominated base rate advances at the greater of the federal funds rate plus 0.50%, an Adjusted Term Secured Overnight Financing Rate (“SOFR”) for a one month tenor plus 1.00% and the bank’s applicable reference rate for dollar denominated loans; and (iv) dollar denominated SOFR advances, which bear interest at the applicable Adjusted Term SOFR plus 1.20% to 1.45% per annum. As of June 30, 2026, approximately C$121.5 million ($85,500) of this facility was drawn and accruing interest at a rate of 4.014%, approximately C$0.6 million ($425) was supporting letters of credit and approximately C$19.5 million ($13,787) was available.
(d)
A €2.6 million demand loan for the Rosenthal mill that does not have a maturity date. Borrowings under this facility are unsecured and bear interest at the rate of the three-month Euribor plus 2.50%. As of June 30, 2026, approximately 2.6 million ($2,908) of this facility was supporting bank guarantees and approximately $nil was available.
(e)
In October 2025, the Company entered into a C$20.0 million revolving credit facility for the Celgar mill and Peace River mill that matures in August 2027. This facility is available through letters of credit denominated in Canadian dollars and dollars, which incur fees at the greater of 0.50% per annum of the face amount of the letter of credit or C$300. The facility and all letters of credit issued prior to August 2026 are guaranteed by Export Development Canada through their maturity in August 2027. As of June 30, 2026, C$3.1 million ($2,200) of this facility was supporting letters of credit and approximately C$16.9 million ($11,874) was available.
Long-Term Principal Maturities of Debt

The maturities of the long-term principal portion of debt as of June 30, 2026 were as follows:

 

 

Senior Notes

 

2028

 

$

400,000

 

2029

 

 

875,000

 

 

 

$

1,275,000

 

 

Debt Redemption Period for Outstanding Senior Notes

The 2029 Senior Notes can be redeemed at 100.00% of their principal amount, plus accrued and unpaid interest. The 2028 Senior Notes can be redeemed at the prices (expressed as percentages of principal amount) and during the periods specified in the table below, plus accrued and unpaid interest:

 

2028 Senior Notes

12 Month Period Beginning

 

Percentage

October 1, 2025

 

106.438%

October 1, 2026

 

103.219%

October 1, 2027 and thereafter

 

100.000%