EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table is a reconciliation of weighted-average shares for calculating basic and diluted earnings per-share:


						Three Months Ended March 31,
(In millions, except per share amounts)									2026			2025
Net earnings from continuing operations attributable to Owens Corning									$	38		$	255
Net loss from discontinued operations attributable to Owens Corning, net of tax									(143)			(348)
NET LOSS ATTRIBUTABLE TO OWENS CORNING									$	(105)		$	(93)
Weighted-average number of shares outstanding used for basic earnings per share									80.7			85.8
Unvested restricted stock units and performance share units									0.4			0.5
Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share									81.1			86.3
Earnings (Loss) per common share attributable to Owens Corning common stockholders:
Basic - continuing operations									$	0.47		$	2.97
Basic - discontinued operations									$	(1.77)		$	(4.05)
Basic									$	(1.30)		$	(1.08)

Diluted - continuing operations									$	0.47		$	2.95
Diluted - discontinued operations									$	(1.76)		$	(4.03)
Diluted									$	(1.29)		$	(1.08)