NONCONSOLIDATED AFFILIATES	9 Months Ended
Sep. 30, 2026
Equity Method Investments and Joint Ventures [Abstract]
NONCONSOLIDATED AFFILIATES	NONCONSOLIDATED AFFILIATES Qnity’s investments in companies accounted for using the equity method (“nonconsolidated affiliates”) are recorded in “Investments and noncurrent receivables” in the interim Condensed Consolidated Balance Sheets. Investments in nonconsolidated affiliates were $426 million and $386 million at September 30, 2026 and December 31, 2025, respectively. At September 30, 2026 and December 31, 2025, Qnity had a note payable to HD MicroSystems LLC, a nonconsolidated affiliate, (the “Related Party Note Payable”) of $100 million and $53 million, respectively. This Related Party Note Payable arises from an arrangement in which Qnity manages the daily domestic cash position resulting from the normal cash operations of HD MicroSystems LLC. Under this arrangement, both parties may loan funds to one another based on the cash position of HD MicroSystems LLC. The Related Party Note Payable is short-term in nature and bears an interest rate equal to the average daily rate during the preceding month, plus any applicable commission and fee percentage payable to Qnity for its support of the cash management program. The balance of this Related Party Note Payable and the related interest payable is included within “Accounts Payable” in the interim Condensed Consolidated Balance Sheets. Sales to nonconsolidated affiliates represented less than 1% of total net sales for each of the three and nine months ended September 30, 2026 and 2025. Purchases from nonconsolidated affiliates represented less than 1% and 2% of "Cost of sales" for the three and nine months ended September 30, 2026, respectively, and less than 1% for each of the three and nine months ended September 30, 2025. The Company maintained an ownership interest in three nonconsolidated affiliates at September 30, 2026.

NONCONSOLIDATED AFFILIATES

9 Months Ended

Sep. 30, 2026

Equity Method Investments and Joint Ventures [Abstract]

Qnity’s investments in companies accounted for using the equity method (“nonconsolidated affiliates”) are recorded in “Investments and noncurrent receivables” in the interim Condensed Consolidated Balance Sheets. Investments in nonconsolidated affiliates were $426 million and $386 million at September 30, 2026 and December 31, 2025, respectively.

At September 30, 2026 and December 31, 2025, Qnity had a note payable to HD MicroSystems LLC, a nonconsolidated affiliate, (the “Related Party Note Payable”) of $100 million and $53 million, respectively. This Related Party Note Payable arises from an arrangement in which Qnity manages the daily domestic cash position resulting from the normal cash operations of HD MicroSystems LLC. Under this arrangement, both parties may loan funds to one another based on the cash position of HD MicroSystems LLC.

The Related Party Note Payable is short-term in nature and bears an interest rate equal to the average daily rate during the preceding month, plus any applicable commission and fee percentage payable to Qnity for its support of the cash management program. The balance of this Related Party Note Payable and the related interest payable is included within “Accounts Payable” in the interim Condensed Consolidated Balance Sheets.

Sales to nonconsolidated affiliates represented less than 1% of total net sales for each of the three and nine months ended September 30, 2026 and 2025. Purchases from nonconsolidated affiliates represented less than 1% and 2% of "Cost of sales" for the three and nine months ended September 30, 2026, respectively, and less than 1% for each of the three and nine months ended September 30, 2025. The Company maintained an ownership interest in three nonconsolidated affiliates at September 30, 2026.