
Sundry Income (Expense) – Net	Three Months Ended March 31,
In millions	2026		2025
Non-operating pension and other post-employment benefit credits	$	—	$	2
Interest income 1	10		20

Foreign exchange gains (losses), net	10		(3)

Interest rate swap gain 2	—		78
Donatelle contingent earn-out liability adjustment 3	6		—
Miscellaneous income 4	10		3
Sundry income (expense) – net	$	36	$	100

1.The three months ended March 31, 2026 and 2025 includes non-cash interest income of $7 million related to the $350 million Delrin® related party notes receivable. Refer to Note 10 for further details.

2.The three months ended March 31, 2025 includes the non-cash mark-to-market gain related to the 2022 Swaps (as defined below) and 2024 Swaps (as defined below), offset by the interest settlement loss on the 2022 Swaps. Refer to Note 17 for further details.

At March 31, 2026 and December 31, 2025, the Company had “Restricted cash and cash equivalents” in the interim Condensed Consolidated Balance Sheets of $42 million, of which $38 million and $37 million, respectively, is attributable to the MOU cost sharing arrangement. Additional information can be found in Note 13.

Within discontinued operations related to the Aramids Divestiture, the Company had $1 million and $3 million within "Cash and cash equivalents" at March 31, 2026 and December 31, 2025, respectively. Additional information can be found in Note 3.

"Accrued and other current liabilities" in the interim Condensed Consolidated Balance Sheets were $833 million at March 31, 2026 and $882 million at December 31, 2025. Accrued payroll, which is a component of "Accrued and other current liabilities", was $152 million at March 31, 2026 and $238 million at December 31, 2025. At March 31, 2026 and December 31, 2025, the balance includes approximately $302 million and $323 million related to accrued indemnified current liabilities associated with the Electronics Separation, MOU and environmental obligations further discussed in Note 3 and Note 13. No other component of "Accrued and other current liabilities" was more than five percent of total current liabilities at March 31, 2026 and December 31, 2025.

The Company has leases in which it is the lessor, with the largest being a result of the Electronics Separation and the divestiture in 2021 of the Nutrition & Biosciences business to International Flavor & Fragrance Inc. ("IFF") in a Reverse Morris Trust transaction (the "N&B Transaction"). In connection with the Electronics Separation, N&B Transaction and divestiture in 2022 of the majority of the businesses comprising the historical Materials & Mobility segment to Celanese Corporation ("Celanese"), DuPont entered into leasing arrangements with Qnity, IFF and Celanese, whereby DuPont is leasing certain properties, including office spaces and R&D laboratories. These leases are classified as operating leases and lessor income and related expenses are not significant to the Company's interim Condensed Consolidated Balance Sheets or interim Consolidated Statements of Operations. Lease agreements where the Company is the lessor have final expirations through 2040.