v3.26.1
DISCONTINUED OPERATIONS (Tables)
 6 Months Ended
Jun. 30, 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 June 30,Six Months Ended June 30,
(In millions)
2026202520262025
NET SALES$114 $306 $426 $576 
COST OF SALES92 230 340 434 
OPERATING EXPENSES
Marketing and administrative expenses7 18 27 35 
(Gain) Loss from classification as discontinued operation(7)19 175 381 
Other expense, net— 3 6 5 
Total operating expenses— 40 208 421 
Interest expense, net— 1 — 2 
Income tax expense106 6 105 38 
NET (LOSS) EARNINGS FROM DISCONTINUED OPERATIONS ATTRIBUTABLE TO OWENS CORNING, NET OF TAX$(84)$29 $(227)$(319)
Major classes of assets and liabilities of discontinued operations include the following:
(In millions)
December 31, 2025
ASSETS
CURRENT ASSETS
Cash and cash equivalents$54 
Receivables, less allowance135 
Inventories218 
Other current assets19 
Current assets of discontinued operations426 
Property, plant and equipment, net454 
Goodwill100 
Deferred income taxes2 
Valuation allowance for discontinued operations(408)
Other non-current assets106 
Non-current assets of discontinued operations$254 
LIABILITIES
CURRENT LIABILITIES
Accounts payable$130 
Other current liabilities92 
Current liabilities of discontinued operations222 
Other liabilities96 
Non-current liabilities of discontinued operations$96