{"schema_version":"secwatch.filing_event.v1","accession":"0000950103-24-001972","form_type":"8-K","ticker":"OC","cik":"0001370946","company_name":"Owens Corning","filed_at":"2024-02-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.975720+00:00","generated_at":"2026-06-06T04:44:58.803656+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Owens Corning to acquire Masonite International for $133/share (~$3.9B)","bullets":["Purchase price of $133.00 per share in cash; total enterprise value ~$3.9 billion.","Pro forma revenue ~$12.6B, adjusted EBITDA ~$2.9B including $125M in cost synergies.","Financed with cash on hand and $3.0B term loan from Morgan Stanley; net debt-to-EBITDA in 2-3x range.","Owens Corning also announces strategic review of its glass reinforcements business within Composites segment.","Transaction expected to close by mid-2025, subject to shareholder and regulatory approvals."],"urls":{"canonical":"https://secwatch.observer/filing/0000950103-24-001972","json":"https://secwatch.observer/filing/0000950103-24-001972.json","markdown":"https://secwatch.observer/filing/0000950103-24-001972.md","text":"https://secwatch.observer/filing/0000950103-24-001972.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370946/000095010324001972/0000950103-24-001972-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370946/000095010324001972/dp206569_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T04:44:58.803656+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"9fb390a66dfd472e422fcb111a427a8ef2a6f167","claim":"Owens Corning entered into Arrangement Agreement with Masonite International Corporation valued at $133.00 per share in cash (effective 2024-02-08).","evidence_excerpt":"On February 8, 2024, Owens Corning, a Delaware corporation (“Owens Corning”), entered into an Arrangement Agreement (the “Agreement”) with MT Acquisition Co ULC, a British Columbia unlimited liability company and a wholly owned subsidiary of Owens Corning (“Purchaser”) and Masonite International Corporation, a British Columbia corporation (“Masonite”), pursuant to which Purchaser will acquire all of the issued and outstanding common shares of Masonite at a purchase price of $ 133.00 per share (the “Arrangement”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1370946/000095010324001972/0000950103-24-001972-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Masonite International Corporation"},{"label":"Value","value":"$133.00 per share in cash"},{"label":"Effective","value":"2024-02-08"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}