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Owens Corning

For the period ended Sep 30, 2026. Filed Nov 4, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Sep 30, 2026 · Filed Nov 4, 2026

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

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2026

or

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File Number:1-33100

Owens Corning

(Exact name of registrant as specified in its charter)

Delaware43-2109021
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)

One Owens Corning Parkway

Toledo, OH 43659

(Address of principal executive offices) (Zip Code)

(419)248-8000

(Registrant’s telephone number, including area code)

N/A

(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:
Title of each classTrading Symbol(s)Name of each exchange on which registered
Common Stock, par value $0.01 per shareOCNew York Stock Exchange

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes þ No¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

Large Accelerated filerþAccelerated filer¨
Non-accelerated filer¨Smaller reporting company¨
Emerging growth company¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐ Noþ

As of October 30, 2026,77,127,914 shares of the registrant’s common stock, par value $0.01 per share, were outstanding.

INDEX TO QUARTERLY REPORT ON FORM 10-Q

September 30, 2026

Page
Cover Page1
PART I - FINANCIAL INFORMATION (unaudited)3
Item 1. Financial Statements3
Consolidated Statements of Earnings3
Consolidated Statements of Comprehensive Earnings4
Consolidated Balance Sheets5
Consolidated Statements of Stockholders’ Equity6
Consolidated Statements of Cash Flows7
Notes to Consolidated Financial Statements8
1. General8
2. Discontinued Operations10
3. Segment Information12
4. Inventories16
5. Goodwill and Other Intangible Assets16
6. Property, Plant and Equipment19
7. Divestitures19
8. Warranties20
9. Restructuring20
10. Debt23
11. Contingent Liabilities and Other Matters25
12. Stock Compensation26
13. Changes in Accumulated Other Comprehensive Deficit29
14. Earnings per Share30
15. Income Taxes31
16. Supplemental Cash Flow Information31
Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations32
Item 3. Quantitative and Qualitative Disclosures About Market Risk44
Item 4. Controls and Procedures44
PART II - OTHER INFORMATION45
Item 1. Legal Proceedings45
Item 1A. Risk Factors45
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds45
Item 3. Defaults Upon Senior Securities45
Item 4. Mine Safety Disclosures45
Item 5. Other Information46
Item 6. Exhibits46
Signatures47
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