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Boise Cascade Co. – ‘10-Q’ for 9/30/22 – ‘EX-31.2’

On:  Monday, 10/31/22, at 4:23pm ET   ·   For:  9/30/22   ·   Accession #:  1328581-22-96   ·   File #:  1-35805

Previous ‘10-Q’:  ‘10-Q’ on 8/1/22 for 6/30/22   ·   Next:  ‘10-Q’ on 5/4/23 for 3/31/23   ·   Latest:  ‘10-Q’ on 10/30/23 for 9/30/23   ·   2 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

10/31/22  Boise Cascade Co.                 10-Q        9/30/22   74:9.6M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.63M 
 2: EX-10.1     Eighth Amendment to Amended and Restated Credit     HTML   1.55M 
                Agreement                                                        
 3: EX-10.2     Form of Severance Agreements                        HTML     51K 
 4: EX-31.1     Section 302 CEO Certification                       HTML     25K 
 5: EX-31.2     Section 302 CFO Certification                       HTML     25K 
 6: EX-32.1     Section 906 CEO Certification                       HTML     22K 
 7: EX-32.2     Section 906 CFO Certification                       HTML     22K 
13: R1          Document and Entity Information Document            HTML     73K 
14: R2          Consolidated Statements of Operations (Unaudited)   HTML     98K 
15: R3          Consolidated Statements of Comprehensive Income     HTML     41K 
                (Unaudited)                                                      
16: R4          Consolidated Statements of Comprehensive Income     HTML     25K 
                (Unaudited) Parentheticals                                       
17: R5          Consolidated Balance Sheets (Current Period         HTML    165K 
                Unaudited)                                                       
18: R6          Consolidated Balance Sheets (Current Period         HTML     23K 
                Unaudited) Parenthetical                                         
19: R7          Consolidated Statements of Cash Flows (Unaudited)   HTML    101K 
20: R8          Consolidated Statements of Stockholders' Equity     HTML     95K 
                (Unaudited) Statement                                            
21: R9          Nature of Operations and Consolidation              HTML     25K 
22: R10         Summary of Significant Accounting Policies          HTML     65K 
23: R11         Income Taxes                                        HTML     25K 
24: R12         Net Income Per Common Share                         HTML     44K 
25: R13         Acquisition                                         HTML     48K 
26: R14         Goodwill and Intangible Assets                      HTML     49K 
27: R15         Debt                                                HTML     49K 
28: R16         Leases                                              HTML    122K 
29: R17         Stock-Based Compensation                            HTML     56K 
30: R18         Stockholders' Equity                                HTML     45K 
31: R19         Transactions With Related Party                     HTML     25K 
32: R20         Segment Information                                 HTML     85K 
33: R21         Commitments, Legal Proceedings and Contingencies,   HTML     25K 
                and Guarantees                                                   
34: R22         Summary of Significant Accounting Policies          HTML     60K 
                (Policies)                                                       
35: R23         Summary of Significant Accounting Policies          HTML     45K 
                (Tables)                                                         
36: R24         Net Income Per Common Share (Tables)                HTML     41K 
37: R25         Acquisition (Tables)                                HTML     45K 
38: R26         Goodwill and Intangible Assets (Tables)             HTML     72K 
39: R27         Debt (Tables)                                       HTML     30K 
40: R28         Leases (Tables)                                     HTML     92K 
41: R29         Stock-Based Compensation (Tables)                   HTML     51K 
42: R30         Stockholders' Equity (Tables)                       HTML     37K 
43: R31         Segment Information (Tables)                        HTML     83K 
44: R32         Nature of Operations and Consolidation (Details)    HTML     22K 
45: R33         Summary of Significant Accounting Policies:Revenue  HTML     28K 
                Recognition (Details)                                            
46: R34         Summary of Significant Accounting Policies:Vendor   HTML     22K 
                Rebates and Allowances (Details)                                 
47: R35         Summary of Significant Accounting Policies:Leases   HTML     31K 
                (Details)                                                        
48: R36         Summary of Significant Accounting                   HTML     29K 
                Policies:Inventory Valuation (Details)                           
49: R37         Summary of Significant Accounting                   HTML     42K 
                Policies:Property and Equipment (Details)                        
50: R38         Summary of Significant Accounting                   HTML     35K 
                Policies:Financial Instruments (Details)                         
51: R39         Summary of Significant Accounting                   HTML     65K 
                Policies:Interest Rate Risk and Interest Rate                    
                Swaps (Details)                                                  
52: R40         Summary of Significant Accounting                   HTML     29K 
                Policies:Concentration of Credit Risk (Details)                  
53: R41         Income Taxes (Details)                              HTML     31K 
54: R42         Net Income Per Common Share (Details)               HTML     58K 
55: R43         Acquisition (Details)                               HTML     83K 
56: R44         Goodwill and Intangible Assets (Details)            HTML     31K 
57: R45         Goodwill and Intangible Assets Intangible Assets    HTML     58K 
                (Details)                                                        
58: R46         Debt:Summary Table (Details)                        HTML     34K 
59: R47         Debt Asset-Based Revolving Credit Facility          HTML     83K 
                (Details)                                                        
60: R48         Debt:2030 Notes (Details)                           HTML     30K 
61: R49         Debt:Cash Paid for Interest (Details)               HTML     23K 
62: R50         Leases:Costs (Details)                              HTML     37K 
63: R51         Leases:Other Information (Details)                  HTML     98K 
64: R52         Stock-Based Compensation (Details)                  HTML    118K 
65: R53         Stockholders' Equity:Shares and Dividends           HTML     44K 
                (Details)                                                        
66: R54         Stockholders' Equity:AOCI (Details)                 HTML     38K 
67: R55         Transactions With Related Party (Details)           HTML     37K 
68: R56         Segment Information Segment Sales to External       HTML     63K 
                Customers by Product Line (Details)                              
69: R57         Segment Information (Details)                       HTML     46K 
72: XML         IDEA XML File -- Filing Summary                      XML    128K 
70: XML         XBRL Instance -- bcc-20220930_htm                    XML   2.04M 
71: EXCEL       IDEA Workbook of Financial Reports                  XLSX    132K 
 9: EX-101.CAL  XBRL Calculations -- bcc-20220930_cal                XML    193K 
10: EX-101.DEF  XBRL Definitions -- bcc-20220930_def                 XML    514K 
11: EX-101.LAB  XBRL Labels -- bcc-20220930_lab                      XML   1.66M 
12: EX-101.PRE  XBRL Presentations -- bcc-20220930_pre               XML    905K 
 8: EX-101.SCH  XBRL Schema -- bcc-20220930                          XSD    139K 
73: JSON        XBRL Instance as JSON Data -- MetaLinks              405±   606K 
74: ZIP         XBRL Zipped Folder -- 0001328581-22-000096-xbrl      Zip    656K 


‘EX-31.2’   —   Section 302 CFO Certification


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Exhibit 31.2
 

CFO CERTIFICATION PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002


I, Kelly E. Hibbs, certify that:
 
1.I have reviewed this quarterly report on Form 10-Q of Boise Cascade Company;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c.Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and
b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
  
Date:  October 31, 2022
 
 /s/ Kelly E. Hibbs
  
 Kelly E. Hibbs
 Chief Financial Officer
 



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:10/31/228-K
For Period end:9/30/22
 List all Filings 


2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/20/24  Boise Cascade Co.                 10-K       12/31/23  100:12M
 2/21/23  Boise Cascade Co.                 10-K       12/31/22   96:25M
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Filing Submission 0001328581-22-000096   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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