Core Insights - Smurfit WestRock's shares were among the top performers in the S&P 500 following the release of its first quarterly results post-merger with WestRock [2] - The third-quarter results showed a net loss of $150 million on net sales of approximately$7.7 billion, which fell short of analysts' expectations [3] - Despite the loss, net sales more than doubled from roughly $2.9 billion in the same quarter last year, driven by the WestRock acquisition and strong demand in corrugated packaging [4] Financial Performance - The company reported a third-quarter net loss attributed to approximately$500 million in expenses and accounting adjustments related to the merger [4] - The North America segment saw significant sales growth due to the WestRock acquisition, while the Latin America segment experienced a 48% increase in sales year-over-year [5] - Sales in the Europe, Middle East, Africa, and Asia-Pacific segment remained flat compared to the previous year [5] Management Commentary - CEO Tony Smurfit emphasized the merger's impact on performance, stating that the results provide a "strong foundation to build upon" [5]