DuPont de Nemours, Inc.
For the period ended Sep 30, 2026. Filed Nov 3, 2026.
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Sep 30, 2026 · Filed Nov 3, 2026
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Restructuring and Asset Related Charges - Net
NOTE 5 -RESTRUCTURING AND ASSET RELATED CHARGES- NET
The Company records restructuring liabilities that represent nonrecurring charges in connection with simplifying certain organizational structures and operations, including operations related to transformational projects such as divestitures and acquisitions. Charges for restructuring programs and asset related charges, which include asset impairments, were charges of $6 million and $18 million for the three months ended September 30, 2026 and September 30, 2025, respectively, and charges of $49 million and $57 million for the nine months ended September 30, 2026 and September 30, 2025, respectively. These charges were recorded in "Restructuring and asset related charges - net" in the interim Consolidated Statements of Operations. The total liability related to restructuring programs was $60 million at September 30, 2026 and $44 million at December 31, 2025 and was recorded in "Accrued and other current liabilities" in the interim Condensed Consolidated Balance Sheets.
2026 DuPont Restructuring Program
On February 13, 2026, the Company committed to a plan (the "2026 DuPont Restructuring Program") aimed at reducing costs, streamlining operations, and aligning its organizational and cost structure with its strategic priorities. The Company currently anticipates incurring pre-tax restructuring and asset related charges of approximately $75 million starting in the first quarter of 2026 and continuing through 2028. The Company recorded pre-tax restructuring charges of $60 million inception-to-date, consisting of severance and related benefit costs of $59 million and $1 million of asset related charges.
The following table summarizes the charges incurred by segment related to the 2026 DuPont Restructuring Program:
| 2026 DuPont Restructuring Program Charges by Segment | Three Months Ended September 30, 2026 | Nine Months EndedSeptember 30, 2026 |
|---|---|---|
| In millions | ||
| Healthcare & Water Technologies | $2 | $14 |
| Diversified Industrial | 4 | 17 |
| Corporate | 3 | 29 |
| Total | $9 | $60 |
The following table summarizes the activities related to the 2026 DuPont Restructuring Program:
| 2026 DuPont Restructuring Program | Severance and Related Benefit Cost | Asset Related Charges | Total |
|---|---|---|---|
| In millions | |||
| Reserve balance at December 31, 2025 | $— | $— | $— |
| Restructuring charges | 59 | 1 | 60 |
| Adjustments against the reserve | — | (1) | (1) |
| Cash payments | (9) | — | (9) |
| Reserve balance at September 30, 2026 | $50 | $— | $50 |
Total liabilities related to the 2026 DuPont Restructuring Program were $50 million at September 30, 2026 and were recognized in "Accrued and other current liabilities" in the interim Condensed Consolidated Balance Sheets.
Transformational Separation-Related Restructuring Program
In March 2025, the Company approved targeted restructuring actions to streamline, right-size and optimize specific organizational structures in preparation for the Electronics Separation and the future structure of DuPont (the "Transformational Separation-Related Restructuring Program"). The Transformational Separation-Related Restructuring Program is expected to result in total pre-tax restructuring charges from continuing operations of approximately $90 million incurred beginning in the first quarter of 2025 and is expected to be completed in 2026. The Company recorded pre-tax restructuring charges of $59 million inception-to-date, consisting of severance and related benefit costs of $48 million, $6 million of asset related charges and $5 million of accelerated stock compensation expense.
The following table summarizes the charges incurred by segment related to the Transformational Separation-Related Restructuring Program:
| Transformational Separation-Related Restructuring Program (Benefits) Charges by Segment | Three Months Ended September 30, | Nine Months Ended September 30, | ||
|---|---|---|---|---|
| In millions | 2026 | 2025 | 2026 | 2025 |
| Healthcare & Water Technologies | $— | $5 | $— | $11 |
| Diversified Industrial | — | 5 | (4) | 10 |
| Corporate | (2) | 7 | (6) | 37 |
| Total | $(2) | $17 | $(10) | $58 |
The following table summarizes the activities related to the Transformational Separation-Related Restructuring Program:
| Transformational Separation-Related Restructuring Program | Severance and Related Benefit Cost | Asset Related Charges | Total |
|---|---|---|---|
| In millions | |||
| Reserve balance at December 31, 2025 | $34 | $— | $34 |
| Restructuring charges | (4) | (6) | (10) |
| Adjustments against the reserve | — | 6 | 6 |
| Cash payments | (20) | — | (20) |
| Reserve balance at September 30, 2026 | $10 | $— | $10 |
Total liabilities related to the Transformational Separation-Related Restructuring Program were $10 million at September 30, 2026 and $34 million at December 31, 2025, respectively, and is recognized in "Accrued and other current liabilities" in the interim Condensed Consolidated Balance Sheets. The Company expects the program to be completed in 2026.
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