Owens Corning

On February 24, 2026, the Company entered into an agreement and sold its distribution business, which was part of the Doors segment, which further aligns with our strategy to streamline operations in the segment. The business represented annual net revenues of approximately $70 million. As a result of the sale, the Company received consideration of approximately

$40 million, net of cash sold and subject to customary working capital adjustments. During the three months ended September 30, 2026 the Company recognized an additional pre-tax loss of $3 million related to customary working capital adjustments, resulting in a final pre‑tax gain on sale of approximately $1 million, which is recorded in Other expense, net on the Consolidated Statements of Earnings.

On November 4, 2024, the Company entered into a related party agreement to sell its building materials business in China and Korea to a member of the business' management team. The disposal further aligns with the strategy to reshape the Company to focus on residential and commercial building products in North America and Europe. The transaction includedsix insulation manufacturing facilities in China and a roofing manufacturing facility in Korea. The building materials business, within the Insulation segment, represented annual revenues of approximately $130 million. The Company completed the transaction in July 2025 and in the second quarter of 2026 finalized certain related asset transfers.

As a result of the sale agreement and related held‑for‑sale accounting, the Company incurred a pre‑tax loss of approximately $2 million and $28 million for the three and nine months ended September 30, 2025, respectively. This loss was a result of closing the sale, amendments to the related party agreement and changes in working capital and was included within Loss on sale of business on the Consolidated Statements of Earnings. The Company does not expect to incur further material charges related to this sale.