Smurfit Westrock plc

SWdata completeness 100%4 fiscal years on file

Data notes: no data for concept 'interestExpense'

The thesis, from the filings

Smurfit Westrock plc earns about 11% on invested capital, barely covering its ~9% cost of capital, but has diluted owners by 102% over 4 years — worth asking whether the growth reaches owners. The estimate methods put fair value between $14.95 and $47.33 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025
Revenue$13.5B1$12.1B2$21.1B2$31.2B2
Net income$1.03B3$825M4$319M4$699M4
Operating cash flow$1.43B5$1.56B6$1.48B6$3.39B6
Capital expenditure$930M7$929M8$1.47B8$2.19B8
Free cash flow (derived)$503M5$630M6$17M6$1.2B6
Total debt$78M9$14.1B10$13.6B11
Cash & equivalents$841M12$1B13$855M14$892M14
Diluted shares261.0M260.0M389.0M526.0M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$348.42
your share of equity
Profit it earned you last year
$13.29
Free cash flow it threw off
$22.81
Debt you’d be carrying
$257.97

10 shares is a claim on $348.42 of net worth that earned you $13.29 and generated $22.81 of cash last year, against $257.97 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
11% avg · 4y
FY22 23%FY23 16%FY24 1%FY25 2%

It earned about 11% on invested capital against a ~9% cost of capital — roughly what it costs to fund the business, so the numbers show no clear edge.

seeing a moat in the numbers →
Management signal · capital allocation
+102% shares · 4y

Share count is up 102% over 4 years — owners have been diluted. Worth asking what they got for it. Total debt has risen 17296% over the same window.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $14.95 and $47.33 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$47.33
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth20.0%
  • fcfBase$630M
DCF · Growth Exit 5Y
$14.95
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth20.0%
  • fcfBase$630M
Earnings Power Value
$15.01
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$762M
  • growthAssumed0.0%
Graham Number
$32.29
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years20.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $14.95
The three cases
Bear0.0%−$6.99
Base20.0%$14.95
Bull20.0%$14.95

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 20.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 10-K · period ending 2022-12-31 · accession 0002005951-25-000005 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 10-K · period ending 2023-12-31 · accession 0001628280-26-012555 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 10-K · period ending 2022-12-31 · accession 0002005951-25-000005 (NetIncomeLoss)
  4. 10-K · period ending 2023-12-31 · accession 0001628280-26-012555 (NetIncomeLoss)
  5. 10-K · period ending 2022-12-31 · accession 0002005951-25-000005 (NetCashProvidedByUsedInOperatingActivities)
  6. 10-K · period ending 2023-12-31 · accession 0001628280-26-012555 (NetCashProvidedByUsedInOperatingActivities)
  7. 10-K · period ending 2022-12-31 · accession 0002005951-25-000005 (PaymentsToAcquireProductiveAssets)
  8. 10-K · period ending 2023-12-31 · accession 0001628280-26-012555 (PaymentsToAcquireProductiveAssets)
  9. 10-K · period ending 2023-12-31 · accession 0002005951-25-000005 (DebtCurrent)
  10. 10-K · period ending 2024-12-31 · accession 0002005951-25-000005 (LongTermDebt)
  11. 10-K · period ending 2025-12-31 · accession 0001628280-26-012555 (LongTermDebt)
  12. 10-K · period ending 2022-12-31 · accession 0001628280-26-012555 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)
  13. 10-K · period ending 2023-12-31 · accession 0002005951-25-000005 (CashAndCashEquivalentsAtCarryingValue)
  14. 10-K · period ending 2024-12-31 · accession 0001628280-26-012555 (CashAndCashEquivalentsAtCarryingValue)