v3.26.3
DIVESTITURES (Tables)
 9 Months Ended
Sep. 30, 2026
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Divestitures Including Discontinued Operations
The results of operations of the Aramids Divestiture are presented as discontinued operations as summarized below:
Three Months Ended September 30,Nine Months Ended September 30,
In millions2026202520262025
Net sales$— $343 $349 $1,018 
Cost of sales— 276 263 812 
Research and development expenses— 7 7 22 
Selling, general and administrative expenses— 14 9 49 
Amortization of intangibles— 11 — 43 
Restructuring and asset related charges - net— 52 4 54 
Goodwill impairment charges— — — 768 
Acquisition, integration and separation costs2 14 21 49 
Equity in earnings of nonconsolidated affiliates— 9 6 22 
Sundry income (expense) - net — 1 (3)3 
Loss (gain) on discontinued operations— 437 (66)437 
(Loss) income from discontinued operations before income taxes
$(2)$(458)$114 $(1,191)
(Benefit from) provision for income taxes on discontinued operations
(2)(86)23 (72)
(Loss) income from discontinued operations, net of tax
$— $(372)$91 $(1,119)
Income from discontinued operations attributable to noncontrolling interests
— — — 1 
(Loss) income from discontinued operations attributable to DuPont stockholders
$— $(372)$91 $(1,120)
The following table summarizes the major classes of assets and liabilities of the Aramids Divestiture presented as discontinued operations at December 31, 2025:
In millionsDecember 31, 2025
Assets
Cash and cash equivalents$3 
Accounts and notes receivable - net230 
Inventories453 
Prepaid and other current assets16 
Property, plant and equipment - net769 
Other intangible assets496 
Investments and noncurrent receivables201 
Deferred income tax assets4 
Deferred charges and other assets 90 
Valuation allowance to adjust assets to estimated fair value less costs to sell(406)
Total assets of discontinued operations$1,856 
Liabilities
Accounts payable$169 
Income taxes payable8 
Accrued and other current liabilities60 
Deferred income tax liabilities33 
Pension and other post-employment benefits - noncurrent5 
Other noncurrent liabilities39 
Total liabilities of discontinued operations$314 
The results of operations of the Electronics Business are presented as discontinued operations as summarized below:
Three Months Ended
September 30, 2025		Nine Months Ended
September 30, 2025
In millions
Net sales$1,276 $3,564 
Cost of sales699 1,911 
Research and development expenses86 249 
Selling, general and administrative expenses127 371 
Amortization of intangibles50 155 
Restructuring and asset related charges - net2 10 
Acquisition, integration and separation costs78 217 
Equity in earnings of nonconsolidated affiliates15 37 
Sundry income (expense) - net 1 (2)
Interest expense14 14 
Income from discontinued operations before income taxes
$236 $672 
Provision for income taxes on discontinued operations
30 131 
Income from discontinued operations, net of tax
$206 $541 
Income from discontinued operations attributable to noncontrolling interests
12 28 
Income from discontinued operations attributable to DuPont stockholders
$194 $513 
The Company has recognized the following indemnification assets and indemnification liabilities associated with Qnity:
Indemnification Assets and Liabilities Associated with Qnity
In millionsSeptember 30, 2026December 31, 2025Balance Sheet Classification
Current indemnification assets $130 $159 Accounts and notes receivable - net
Long-term indemnification assets282 248 Deferred charges and other assets
Total indemnification assets associated with Qnity$412 $407 
Current indemnification liabilities$230 $199 Accrued and other current liabilities
Long-term indemnification liabilities91 95 Other noncurrent obligations
Total indemnification liabilities associated with Qnity $321 $294 
Discontinued operations activity consists of the following:
Loss from Discontinued Operations, Net of Tax
Three Months Ended September 30,Nine Months Ended September 30,
In millions2026202520262025
Electronics Separation $(6)$206 $(15)$541 
Aramids Divestiture 1
— (372)91 (1,119)
MOU activity, net 2
(30)(19)(191)(198)
Other indemnification activity - environmental and legal 3
30 (12)98 (33)
Tax related matters 4
(39)(10)(48)(8)
Other— (2)(10)(7)
Loss from discontinued operations, net of tax 5
$(45)$(209)$(75)$(824)
1.The nine months ended September 30, 2025 primarily reflects goodwill impairment charges of $768 million.
2.For additional information on activity relating to the MOU, refer to Note 13. The three and nine months ended September 30, 2026 includes a charge of $106.5 million related to Insurance Proceeds MOU payment partially offset by the insurance proceeds of $86 million discussed further in Note 13. The nine months ended September 30, 2026 includes a charge of $127 million related to the State of North Carolina legal matters discussed further in Note 13. The nine months ended September 30, 2025 includes a charge of $181 million related to the State of New Jersey legal matters discussed further in Note 13.
3.Primarily related to the DWDP Separation and Distribution Agreement, the Letter Agreement, and the Electronics Separation and Distribution Agreement. For additional information on these matters, refer to Note 13. The three and nine months ended September 30, 2026 includes a benefit of $47 million related to Qnity's contribution to the Insurance Proceeds MOU payment partially offset by Qnity's portion of the insurance proceeds of $20 million discussed further in Note 13.
4.Amounts include tax indemnifications.
5.Amounts for the three and nine months ended September 30, 2026 are presented net of tax provision of $23 million and net of tax benefit of $20 million, respectively. The three and nine months ended September 30, 2025 amounts are presented net of a tax benefit of $63 million and tax provision of $16 million, respectively.