DuPont de Nemours, Inc.

NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

In these notes, the terms "DuPont" or "Company" used herein mean DuPont de Nemours, Inc. and its consolidated subsidiaries. The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP") for interim financial information and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the interim statements reflect all adjustments (including normal recurring accruals) which are considered necessary for the fair statement of the results for the periods presented. Results from interim periods should not be considered indicative of results for the full year. These interim Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and notes thereto contained in the Company's Current Report on Form 8-K filed on May 2, 2025, collectively referred to as the "Recast 2024 Annual Report," which was filed in order to recast the Company's 2024 Annual Report on Form 10-K to reflect the changes in the Company's reportable segments. The interim Consolidated Financial Statements include the accounts of the Company and all of its subsidiaries in which a controlling interest is maintained.

Effective in the first quarter of 2025, in light of the Electronics Separation, the Company realigned its management and reporting structure. This realignment resulted in a change in reportable segments in the first quarter of 2025 which changed the manner in which the Company reports financial results by segment, (the "Q1 2025 Segment Realignment"). As a result, commencing with the first quarter of 2025, the businesses separated as part of the Electronics Separation are reported separately from the Industrials businesses of DuPont. The Consolidated Financial Statements have been recast for all periods presented to reflect the newtwo segment reporting structure as described below:

•ElectronicsCo includes the businesses within the Semiconductor Technologies and Interconnect Solutions lines of business, as well as the electronics-related product lines previously within Industrial Solutions, including electronics polymers and perfluoroeasltomer materials and parts (Kalrez®).

•IndustrialsCo includes the businesses within the former Water & Protection segment, the healthcare and non-electronics businesses, including Vespel® parts and shapes, previously in Industrial Solutions and the Auto Adhesives & Fluids, Multibase TM and Tedlar® businesses, previously within Corporate & Other.

Qnity Spin-Off

Subsequent to the quarter ended September 30, 2025, on November 1, 2025, DuPont completed the previously announced separation of its Electronics business, which includes its semiconductor technologies and interconnect solutions businesses, into an independent public company, Qnity Electronics, Inc. (“Qnity”), (the "Qnity Spin-Off"). As a result, beginning in the fourth quarter of 2025, Qnity's financial results will be reflected in DuPont's Consolidated Financial Statements as discontinued operations, along with comparative periods.

The ElectronicsCo segment remains in continuing operations for all periods presented in this Form 10-Q.

See Note 22 for more information.

On August 29, 2025, DuPont entered into a transaction agreement to sell the Company’s Aramids business. See Note 4 for more information.

The interim Condensed Consolidated Balance Sheets of DuPont as of September 30, 2025 and December 31, 2024, present the Aramids business as discontinued operations. The interim Consolidated Statements of Operations for the three and nine months ended September 30, 2025 and 2024 and the interim Consolidated Statements of Cash Flows for the nine months ended September 30, 2025 and 2024, present the financial results and cash flows of the Aramids business as discontinued operations. The comprehensive income of Aramids business has not been segregated and is included in the interim Consolidated Statements of Comprehensive Income for all periods presented. Unless otherwise indicated, the information in the notes to the interim Consolidated Financial Statements refers only to DuPont's continuing operations and does not include discussion of balances or activity of the Aramids business.