v3.26.3
SEGMENTS INFORMATION (Tables)
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
Schedule of Segment Information
The information below reflects segment structure as of September 30, 2026.

Segment Revenue, Significant Segment Expenses and Segment Operating EBITDAThree Months Ended September 30,
20262025
In millionsHealthcare & Water TechnologiesDiversified IndustrialsHealthcare & Water TechnologiesDiversified Industrials
Segment net sales$865 $1,003 $832 $963 
Less 1:
Cost of sales$532 $659 $527 $643 
Selling, general and administrative expenses96 122 88 114 
Research and development expenses19 22 21 24 
Amortization of intangibles & other segment items 2
44 24 44 22 
Add:
Equity in earnings (loss) of nonconsolidated affiliates
$— $— $1 $(1)
Depreciation and amortization 3
89 66 93 60 
Segment operating EBITDA$263 $242 $246 $219 

Segment Revenue, Significant Segment Expenses and Segment Operating EBITDANine Months Ended September 30,
20262025
In millionsHealthcare & Water TechnologiesDiversified IndustrialsHealthcare & Water TechnologiesDiversified Industrials
Segment net sales$2,527 $2,841 $2,412 $2,744 
Less 1:
Cost of sales$1,552 $1,872 $1,510 $1,837 
Selling, general and administrative expenses291 364 260 338 
Research and development expenses60 73 63 72 
Amortization of intangibles & other segment items 2
130 72 141 74 
Add:
Equity in earnings (loss) of nonconsolidated affiliates
$2 $(1)$1 $(1)
Depreciation and amortization 3
269 196 278 181 
Segment operating EBITDA$765 $655 $717 $603 
1.The significant expense categories and amounts align with the segment-level information that is regularly provided to the chief operating decision maker.
2.Other segment items include immaterial other gains or losses and miscellaneous income and expenses.
3.Depreciation is a reconciling item to Segment Operating EBITDA as it is included within "Cost of sales", "Selling, general and administrative expenses" and "Research and development expenses".
Schedule of Reconciliation of Income from Continuing Operations
Reconciliation of Segment Operating EBITDA to Income from Continuing Operations Before Income TaxesThree Months Ended September 30,Nine Months Ended September 30,
In millions2026202520262025
Healthcare & Water Technologies Segment Operating EBITDA$263 $246 $765 $717 
Diversified Industrials Segment Operating EBITDA242 219 655 603 
Total segment operating EBITDA$505 $465 $1,420 $1,320 
+
Corporate Operating EBITDA 1
$(36)$(29)$(89)$(101)
-Depreciation and amortization155 162 464 488 
+
Interest income 2
27 17 61 52 
-
Interest expense 3
40 84 121 250 
+Non-operating pension/OPEB benefit (costs) credits(2)— (3)2 
+Foreign exchange gains (losses), net6 (12)20 (29)
-Future Reimbursable Indirect Costs— 25 8 75 
-
Corporate DDOB Remediation Costs
4 3 14 8 
+Significant items charge(22)(76)(76)(157)
Income from continuing operations before income taxes
$279 $91 $726 $266 
1.Corporate includes certain enterprise and governance activities including non-allocated corporate overhead costs and support functions, leveraged services, non-business aligned litigation expenses, DuPont's equity interest in Derby and Arclin related to the Delrin® and Aramids divestitures, respectively, and other costs not absorbed by reportable segments.
2.The nine months ended September 30, 2026 and 2025 excludes accrued interest income earned on employee retention credits. The three and nine months ended September 30, 2025 excludes interest earned on cash held in escrow associated with the Qnity financing. Refer to details of significant items below.
3.The three and nine months ended September 30, 2025 excludes interest rate swap basis amortization. Refer to details of significant items below.
Capital Expenditure Reconciliation to Consolidated Financial StatementsThree Months Ended September 30,Nine Months Ended September 30,
In millions2026202520262025
Healthcare & Water Technologies$34 $37 $97 $89 
Diversified Industrials36 43 107 106 
Segment totals$70 $80 $204 $195 
Accrual to cash adjustment 1
1 (6)45 51 
Total$71 $74 $249 $246 
1.Reflects the incremental cash spent or unpaid on capital expenditures; total capital expenditures are presented on a cash basis.
Schedule of Pre-Tax Impact Of Significant Items by Segment
The following tables summarize the pre-tax impact of significant items by segment that are excluded from Operating EBITDA above:
Significant Items by Segment for the Three Months Ended September 30, 2026
Healthcare & Water TechnologiesDiversified IndustrialsCorporateTotal
In millions
Restructuring and asset related charges - net 1
$(2)$(4)$— $(6)
Acquisition, integration and separation costs 2
— — (15)(15)
Other benefits (credits), net 3
6 (7)— (1)
Total$4 $(11)$(15)$(22)
1. Includes restructuring actions and asset related charges. See Note 5 for additional information.
2. Includes certain costs to achieve cost savings targets following the Electronics Separation and the Aramids Divestiture.
3. Includes legal costs associated with personal injury cases associated with Corian® Quartz, a product within the Diversified Industrials segment ($7 million pre-tax cost), offset by a benefit related to an adjustment within Healthcare & Water Technologies of the Donatelle contingent earn-out liability ($6 million pre-tax benefit).

Significant Items by Segment for the Three Months Ended September 30, 2025
Healthcare & Water TechnologiesDiversified IndustrialsCorporateTotal
In millions
Restructuring and asset related charges - net 1
$(4)$(7)$(7)$(18)
Acquisition, integration and separation costs 2
(1)— (61)(62)
Interest rate swap mark-to-market loss 3
— — (4)(4)
Qnity financing 4
— — 9 9 
Other benefits (credits), net 5
(2)— 1 (1)
Total$(7)$(7)$(62)$(76)
1. Includes restructuring actions and asset related charges. See Note 5 for additional information.
2. Acquisition, integration and separation costs related primarily to the Electronics Separation.
3. Includes the non-cash mark-to-market loss related to the 2022 Swaps and 2024 Swaps offset by the interest settlement loss on the 2022 Swaps. The three months ended September 30, 2025 also includes basis amortization on the 2022 Swaps ($1 million pre-tax, reflected in "Interest expense" within the interim Consolidated Statements of Operations). Refer to Note 17 for further details.
4. Reflects interest income earned on cash held in escrow related to notes transferred to Qnity upon consummation of the Qnity Distribution. See Note 3 for additional information.
5. Primarily reflects benefits related to an adjustment of the Donatelle contingent earn-out liability ($7 million pre-tax benefit), offset by legal costs within the Healthcare & Water Technologies segment associated with a pending intellectual property matter ($9 million pre-tax cost).

Significant Items by Segment for the Nine Months Ended September 30, 2026
Healthcare & Water TechnologiesDiversified IndustrialsCorporateTotal
In millions
Restructuring and asset related charges - net 1
$(14)$(13)$(22)$(49)
Acquisition, integration and separation costs 2
— — (22)(22)
Other benefits (credits), net 3
10 (18)3 (5)
Total$(4)$(31)$(41)$(76)
1. Includes restructuring actions and asset related charges. See Note 5 for additional information.
2. Includes certain costs to achieve cost savings targets following the Electronics Separation and the Aramids Divestiture.
3. Includes legal costs within the Healthcare & Water Technologies segment associated with a pending intellectual property matter ($10 million pre-tax cost), and legal costs associated with personal injury cases associated with Corian® Quartz, a product within the Diversified Industrials segment ($18 million pre-tax cost), offset by a benefit related to an adjustment within Healthcare & Water Technologies of the Donatelle contingent earn-out liability ($20 million pre-tax benefit) and accrued interest earned on employee retention credits ($3 million pre-tax benefit).
Significant Items by Segment for the Nine Months Ended September 30, 2025
Healthcare & Water TechnologiesDiversified IndustrialsCorporateTotal
In millions
Restructuring and asset related charges - net 1
$(10)$(13)$(34)$(57)
Acquisition, integration and separation costs 2
— — (167)(167)
Interest rate swap mark-to-market gain 3
— — 46 46 
Qnity financing 4
— — 9 9 
Other benefits (credits), net 5
5 — 7 12 
Total$(5)$(13)$(139)$(157)
1. Includes restructuring actions and asset related charges. See Note 5 for additional information.
2. Acquisition, integration and separation costs related primarily to the Electronics Separation.
3. Includes the non-cash mark-to-market gain related to the 2022 Swaps and 2024 Swaps offset by the interest settlement loss on the 2022 Swaps. The nine months ended September 30, 2025 also includes basis amortization on the 2022 Swaps ($2 million pre-tax, reflected in "Interest expense" within the interim Consolidated Statements of Operations). Refer to Note 17 for further details.
4. Reflects interest income earned on cash held in escrow related to notes transferred to Qnity upon consummation of the Qnity Distribution. See Note 3 for additional information.
5. Primarily reflects benefits related to an adjustment of the Donatelle contingent earn-out liability ($19 million pre-tax benefit) and accrued interest earned on employee retention credits ($6 million pre-tax benefit), offset by legal costs within the Healthcare & Water Technologies segment associated with a pending intellectual property matter ($14 million pre-tax cost).
Schedule of Total Asset Reconciliation
Segment and Corporate InformationHealthcare & Water TechnologiesDiversified IndustrialsCorporateTotal
In millions
As of September 30, 2026
Assets of continuing operations$9,274 $6,933 $4,602 $20,809 
Investment in nonconsolidated affiliates1 — 461 462 
As of December 31, 2025
Assets of continuing operations$9,463 $7,512 $2,744 $19,719 
Investment in nonconsolidated affiliates— — 111 111