Owens Corning

For the period ended Dec 31, 2023. Filed Feb 14, 2024.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2023 · Filed Feb 14, 2024

OC$122.97-3.2%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Index to Consolidated Financial Statements

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INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

ITEM	PAGE
Management’s Report on Internal Control Over Financial Reporting	58
Report of Independent Registered Public Accounting Firm (PCAOB ID 238)	59
Consolidated Statements of Earnings	61
Consolidated Statements of Comprehensive Earnings	62
Consolidated Balance Sheets	63
Consolidated Statements of Stockholders’ Equity	64
Consolidated Statements of Cash Flows	65
Notes to Consolidated Financial Statements	66
1. Business and summary of significant accounting policies	66
2. Segment information	73
3. Inventories	77
4. Derivative financial instruments	77
5. Goodwill and other intangible assets	80
6. Property, plant and equipment	82
7. Acquisitions	83
8. Divestitures	84
9. Leases	85
10. Other current liabilities	87
11. Warranties	87
12. Restructuring, acquisition and divestiture-related costs	88
13. Debt	92
14. Pension plans	95
15. Postemployment and postretirement benefits other than pensions	102
16. Contingent liabilities and other matters	105
17. Stock compensation	106
18. Changes in accumulated other comprehensive deficit	110
19. Earnings per share	111
20. Income taxes	112
21. Subsequent events	115

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.