Owens Corning

For the period ended Dec 31, 2025. Filed Feb 25, 2026.

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.

FY2025 · Filed Feb 25, 2026

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

December 31, 2025

ITEM 8	Page
Management’s Report on Internal Control Over Financial Reporting	44
Report of Independent Registered Public Accounting Firm (PCAOB ID 238)	45
Consolidated Statements of (Loss) Earnings	47
Consolidated Statements of Comprehensive (Loss) Earnings	48
Consolidated Balance Sheets	49
Consolidated Statements of Stockholders’ Equity	50
Consolidated Statements of Cash Flows	51
Notes to Consolidated Financial Statements	52
1. Business and Summary of Significant Accounting Policies	52
2. Discontinued Operations	60
3. Segment Information	62
4. Inventories	67
5. Derivative Financial Instruments	67
6. Goodwill and Other Intangible Assets	70
7. Property, Plant and Equipment	74
8. Acquisitions	75
9. Divestitures	79
10. Leases	80
11. Other Current Liabilities	82
12. Warranties	82
13. Restructuring	82
14. Debt	86
15. Pension Plans	89
16. Postemployment and Postretirement Benefits Other Than Pensions	96
17. Contingent Liabilities and Other Matters	99
18. Stock Compensation	100
19. Changes in Accumulated Other Comprehensive Deficit	103
20. Earnings per Share	104
21. Income Taxes	105
22. Supplemental Cash Flow Information	109

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.