v3.26.1
DISCONTINUED OPERATIONS (Tables)
 3 Months Ended
Mar. 31, 2026
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes (Loss)/Earnings from discontinued operations attributable to Owens Corning, net of tax included within the Consolidated Statements of Earnings:

Three Months Ended March 31,
(In millions)
20262025
NET SALES$312 $270 
COST OF SALES248 204 
OPERATING EXPENSES
Marketing and administrative expenses20 17 
Loss from classification as discontinued operation182 362 
Other expense, net6 2 
Total operating expenses208 381 
Interest expense, net— 1 
Income tax expense(1)32 
NET LOSS ATTRIBUTABLE FROM DISCONTINUED OPERATIONS TO OWENS CORNING, NET OF TAX$(143)$(348)
Major classes of assets and liabilities of discontinued operations include the following:
(In millions)
March 31, 2026December 31, 2025
ASSETS
CURRENT ASSETS
Cash and cash equivalents$13 $54 
Receivables, less allowance193 135 
Inventories204 218 
Other current assets21 19 
Current assets of discontinued operations431 426 
Property, plant and equipment, net498 454 
Goodwill99 100 
Deferred income taxes— 2 
Valuation allowance for discontinued operations(590)(408)
Other non-current assets105 106 
Non-current assets of discontinued operations$112 $254 
LIABILITIES
CURRENT LIABILITIES
Accounts payable$106 $130 
Other current liabilities83 92 
Current liabilities of discontinued operations189 222 
Other liabilities96 96 
Non-current liabilities of discontinued operations$96 $96