v3.26.3
DISCONTINUED OPERATIONS (Tables)
 9 Months Ended
Sep. 30, 2026
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes Net (loss) earnings from discontinued operations attributable to Owens Corning, net of tax included within the Consolidated Statements of Earnings:

Three Months Ended September 30,Nine Months Ended September 30,
(In millions)
2026202520262025
NET SALES$— $301 $426 $877 
COST OF SALES— 245 340 679 
OPERATING EXPENSES
Marketing and administrative expenses— 18 27 53 
Loss from classification as discontinued operation8 28 183 409 
Other expense, net— 10 6 15 
Total operating expenses8 56 216 477 
Interest expense, net— 2 — 4 
Income tax (benefit) expense(6)(3)99 35 
NET (LOSS) EARNINGS FROM DISCONTINUED OPERATIONS ATTRIBUTABLE TO OWENS CORNING, NET OF TAX$(2)$1 $(229)$(318)
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 operations$426 
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 operations$222 
Other liabilities96 
Non-current liabilities of discontinued operations$96