---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-096232"
form_type: "8-K"
ticker: "OC"
cik: "0001370946"
company_name: "Owens Corning"
filed_at: "2024-04-15T23:59:59+00:00"
generated_at: "2026-06-03T22:51:03.010993+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Owens Corning files pro forma for $133/share cash acquisition of Masonite; $3B debt financing

## Summary
- $133 per share in cash, ~38% premium to Masonite's closing price on Feb 8, 2024.
- Committed debt financing up to $3B from Morgan Stanley Senior Funding, plus cash on hand.
- Proceeds used to repay Masonite's 2027 term loan facility at closing.
- Pro forma balance sheet as of Dec 31, 2023 and income statement for FY2023 filed.
- Transaction subject to Masonite shareholder approval and regulatory clearances in multiple jurisdictions.

## SEC filing metadata
- accession: 0001193125-24-096232
- form_type: 8-K
- ticker: OC
- cik: 0001370946
- company_name: Owens Corning
- filed_at: 2024-04-15T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1370946/000119312524096232/0001193125-24-096232-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1370946/000119312524096232/d784692d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-096232
- JSON: https://secwatch.observer/filing/0001193125-24-096232.json
- Plain text: https://secwatch.observer/filing/0001193125-24-096232.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.