{"schema_version":"secwatch.filing_event.v1","accession":"0001370946-23-000047","form_type":"8-K","ticker":"OC","cik":"0001370946","company_name":"Owens Corning","filed_at":"2023-10-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.782359+00:00","generated_at":"2026-06-09T10:03:32.656469+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Owens Corning Q3 2023: Net sales $2.5B flat YoY; adjusted EPS up 15% to $4.15","bullets":["Net earnings $337M ($3.71 diluted EPS) down 28% YoY; adjusted diluted EPS $4.15 up 15%.","Roofing segment net sales +8% to $1.1B, EBIT $343M; Insulation -5% to $913M, Composites -11% to $567M.","Operating cash flow $691M, free cash flow $581M; returned $187M to shareholders via dividends and buybacks.","Q4 2023 outlook: net sales slightly below Q4 2022; mid-teen EBIT margins expected.","Updated FY 2023 guidance: capex ~$520M; D&A $510–$520M; effective tax rate 24–26%."],"urls":{"canonical":"https://secwatch.observer/filing/0001370946-23-000047","json":"https://secwatch.observer/filing/0001370946-23-000047.json","markdown":"https://secwatch.observer/filing/0001370946-23-000047.md","text":"https://secwatch.observer/filing/0001370946-23-000047.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370946/000137094623000047/0001370946-23-000047-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370946/000137094623000047/oc-20231025.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T10:03:32.656469+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":"177c3761f7b1259c43653f2a70fc10421996602d","claim":"Owens Corning reported third-quarter 2023 results: revenue $2,479, net income $337, EPS $3.71. Guidance reaffirmed.","evidence_excerpt":"the company for long-term success.” Enterprise Performance ($ in millions, except per share amounts) Third-Quarter Nine Months 2023 2022 Change 2023 2022 Change Net Sales $2,479 $2,529 $(50) (2%) $7,373 $7,476 $(103) (1%) Net Earnings Attributable to OC 337 470 (133) (28%) 1,065 1,117 (52) (5%) Adjusted EBIT 518 487 31 6% 1,413 1,429 (16) (1%) As a","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1370946/000137094623000047/0001370946-23-000047-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third-quarter 2023"},{"label":"Revenue","value":"$2,479"},{"label":"Net income","value":"$337"},{"label":"EPS","value":"$3.71"},{"label":"Guidance","value":"reaffirmed"},{"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"}