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| STOCKHOLDERS' EQUITY | STOCKHOLDERS' EQUITY Share Repurchase Program In November 2025, the Company's Board of Directors approved a new share repurchase authorization of up to $2 billion of common stock (the “$2B Authorization”). In the fourth quarter of 2025, DuPont entered into an ASR (as defined below) agreement with one counterparty for the repurchase of approximately $500 million of common stock ("Q4 2025 ASR Transaction"). DuPont paid an aggregate of $500 million to the counterparty, and the counterparty was required to deliver a variable number of shares to the Company. DuPont received initial deliveries of 10.2 million shares of DuPont common stock, which were retired immediately and recorded as an increase of $400 million to "Accumulated Deficit" in the Consolidated Statements of Equity. In January 2026, the Q4 2025 ASR Transaction was completed. The settlement resulted in delivery of approximately 2 million shares of additional DuPont common stock, which were retired immediately and recorded as an increase of $90 million to "Accumulated Deficit" in the Consolidated Statements of Equity. In total, the Company repurchased 12.2 million shares at an average price of $40.89 per share under the Q4 2025 ASR Transaction. The Inflation Reduction Act of 2022 introduced a 1 percent nondeductible excise tax imposed on the net value of certain stock repurchases. The net value is determined by the fair market value of the stock repurchased during the tax year, reduced by the fair market value of stock issued during the tax year. The Company recorded no excise tax for the three months ended March 31, 2026 and 2025, respectively. When the Company is required to record excise tax it is reflected within stockholders' equity and a corresponding liability within "Accounts payable" in the interim Condensed Consolidated Balance Sheets. Accumulated Other Comprehensive Loss The following table summarizes the activity related to each component of accumulated other comprehensive loss ("AOCL") for the three months ended March 31, 2026 and 2025:
The tax effects on the net activity related to each component of other comprehensive loss were not significant for the three months ended March 31, 2026 and 2025.
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