{"schema_version":"secwatch.filing_event.v1","accession":"0001370946-23-000031","form_type":"8-K","ticker":"OC","cik":"0001370946","company_name":"Owens Corning","filed_at":"2023-07-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.724018+00:00","generated_at":"2026-06-13T02:15:42.659771+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Owens Corning Q2 2023: EPS $3.78, adjusted EPS $4.22; adjusted EBIT margin 21%","bullets":["Net sales $2.6B flat YoY; net earnings $345M (+1%); diluted EPS $3.78 vs $3.49.","Adjusted EBIT $534M (21% margin) vs $525M (20%); adjusted EBITDA $664M (26% margin).","Roofing segment sales +10% to $1.1B, EBIT +$80M to $338M; Composites sales -14% to $620M, EBIT -$67M.","Operating cash flow $494M, free cash flow $372M; returned $160M via dividends and buybacks.","Q3 outlook: net sales similar to prior year, high-teen EBIT margins; general corporate expense guidance $215-225M."],"urls":{"canonical":"https://secwatch.observer/filing/0001370946-23-000031","json":"https://secwatch.observer/filing/0001370946-23-000031.json","markdown":"https://secwatch.observer/filing/0001370946-23-000031.md","text":"https://secwatch.observer/filing/0001370946-23-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370946/000137094623000031/0001370946-23-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370946/000137094623000031/oc-20230726.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T02:15:42.659771+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":"28fd87f52006421a1679a6e7f85693ce169f17df","claim":"Owens Corning reported second-quarter 2023 results: revenue $2.6 Billion, net income $345 Million, EPS $3.78.","evidence_excerpt":"Owens Corning Delivers Net Sales of $2.6 Billion; Generates Net Earnings of $345 Million and Adjusted EBIT of $534 Million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1370946/000137094623000031/0001370946-23-000031-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second-quarter 2023"},{"label":"Revenue","value":"$2.6 Billion"},{"label":"Net income","value":"$345 Million"},{"label":"EPS","value":"$3.78"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}