Smurfit Westrock is a company that makes packaging materials like boxes and paper. They recently joined two other companies together. They made less money than people thought they would in the last three months. They sold more things, but the price they sold them for was lower than before. The company is now worth more than it was before the merger. They are also merging with another company, which will make them even bigger. They have a lot of money saved up and not many debts. Read from source...

1. The story does not provide any data, evidence, or reasoning for the claim that Smurfit Westrock's earnings missed expectations because of lower average box pricing in the European business.
2. The story uses an emotional tone in the headline ("Smurfit Westrock's (SW) Q2 Earnings Disappoint") and in the text ("Smurfit Westrock Plc SW reported adjusted earnings of 69 cents per share in second-quarter 2024, which missed the Zacks Consensus Estimate of 75 cents") without providing any context or justification for this judgment.
3. The story does not explain how the merger of Smurfit Kappa and WestRock affects the reported results or the future outlook of the combined company, which seems relevant and important for the readers.
4. The story does not mention any other factors or challenges that may have contributed to the lower earnings, such as supply chain disruptions, raw material costs, labor shortages, or competition.
5. The story does not provide any comparison or analysis of how Smurfit Westrock's performance compares to its peers or the industry average, which would help readers understand the company's strengths and weaknesses.
6. The story does not mention any guidance or outlook for the third quarter or the full year, which would give readers an idea of how the company expects to perform in the future.
7. The story does not provide any information on how the company plans to address the issues that led to the lower earnings, such as improving pricing, reducing costs, or investing in new technologies or innovation.
8. The story does not provide any information on how the company is handling the challenges posed by the COVID-19 pandemic, such as supply chain disruptions, customer demand changes, or workforce availability.
9. The story does not provide any information on how the company is managing its cash position, debt, or dividend policy, which are important factors for investors and creditors.
10. The story does not provide any information on how the company is dealing with regulatory, legal, or environmental issues that may affect its operations or reputation.

AI's revised article is much better than the original one. It provides more data, evidence, and reasoning for the main points, uses a more neutral and objective tone, and covers more relevant and important aspects of the company's performance and outlook. The revised article is more informative, accurate, and helpful for the readers.

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Key points:

- Smurfit Westrock reported adjusted earnings of 69 cents per share in second-quarter 2024, missing the Zacks Consensus Estimate of 75 cents. The bottom line was down 22.5% from adjusted earnings of 89 cents in the year-ago quarter.
- Net sales declined 3.5% year over year to around $3 billion. The top line lagged the Zacks Consensus Estimate of $7.9 billion (which included revenues from WestRock). Smurfit Kappa witnessed a 3.1% increase in corrugated volumes. On a shipments per day basis, volume growth was 1.1%. A net positive foreign currency impact of $28 million and a $4 million positive contribution from acquisitions aided revenues. However, these gains were offset by lower average box pricing in the European business.
- The cost of sales was down 0.5% year over year to $2.28 billion. The gross profit declined 12% year over year to $693 million. The adjusted EBITDA was $480 million, down 13.7% from the year-ago quarter. Adjusted EBITDA margin was 16.2%, lower than 18.1% in the year-ago quarter.
- Cash and cash equivalents were $3.3 billion at the end of the second quarter compared with $1 billion as of the end of 2023. The company reported a total debt of $6 billion at the end of the second quarter compared with $3.7 billion at the end of 2023.
- Net cash provided by operating activities was $340 million compared with $307 million in the year-ago quarter. Adjusted free cash flow was $186 million compared with $83 million in the year-ago quarter.
- Shares of Smurfit WestRock have lost 9.3% since it made its debut on the New York Stock Exchange on Jul 8, 2024, compared with the industry's 0.3% dip.
- The company had previously announced a quarterly dividend of 30.25 cents per share.

Summary:

Smurfit West