---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-136733"
form_type: "8-K"
ticker: "OC"
cik: "0001370946"
company_name: "Owens Corning"
filed_at: "2024-05-13T23:59:59+00:00"
generated_at: "2026-06-02T02:02:16.915403+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "medium"
source: SEC EDGAR
---

# Owens Corning files pro forma financials for $133/share Masonite acquisition

## Summary
- Acquisition price $133.00 per Masonite share, ~38% premium to Feb 8, 2024 close.
- Financing via cash on hand and $3B committed term loan from Morgan Stanley.
- Tender offer for Masonite 5.375% notes due 2028; 93.74% tendered as of May 9, 2024.
- Pro forma balance sheet and earnings statements filed for periods ended Mar 31, 2024 and Dec 31, 2023.
- Shareholder approval obtained Apr 25, 2024; HSR waiting period expired Apr 26, 2024.

## SEC filing metadata
- accession: 0001193125-24-136733
- form_type: 8-K
- ticker: OC
- cik: 0001370946
- company_name: Owens Corning
- filed_at: 2024-05-13T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: medium
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1370946/000119312524136733/0001193125-24-136733-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1370946/000119312524136733/d833076d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-136733
- JSON: https://secwatch.observer/filing/0001193125-24-136733.json
- Plain text: https://secwatch.observer/filing/0001193125-24-136733.txt

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