v3.26.3
EARNINGS PER SHARE (Tables)
 9 Months Ended
Sep. 30, 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 September 30,Nine Months Ended September 30,
(In millions, except per share amounts)2026202520262025
Net (loss) earnings from continuing operations attributable to Owens Corning$(248)$(495)$100 $94 
Net (loss) earnings from discontinued operations attributable to Owens Corning, net of tax(2)1 (229)(318)
NET LOSS ATTRIBUTABLE TO OWENS CORNING$(250)$(494)$(129)$(224)
Weighted-average number of shares outstanding used for basic earnings per share78.7 83.4 79.9 84.7 
Unvested restricted stock units and performance share units— — 0.3 0.6 
Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share78.7 83.4 80.2 85.3 
(LOSS) EARNINGS PER COMMON SHARE ATTRIBUTABLE TO OWENS CORNING COMMON STOCKHOLDERS
Basic - continuing operations$(3.15)$(5.93)$1.25 $1.11 
Basic - discontinued operations(0.03)0.01 (2.87)(3.75)
Basic$(3.18)$(5.92)$(1.62)$(2.64)
Diluted - continuing operations$(3.15)$(5.93)$1.25 $1.10 
Diluted - discontinued operations(0.03)0.01 (2.86)(3.73)
Diluted$(3.18)$(5.92)$(1.61)$(2.63)