---
schema_version: "secwatch.filing_event.v1"
accession: "0001370946-24-000181"
form_type: "8-K"
ticker: "OC"
cik: "0001370946"
company_name: "Owens Corning"
filed_at: "2024-08-06T23:59:59+00:00"
generated_at: "2026-05-31T12:12:13.207131+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Owens Corning Q2 net sales $2.8B (+9% YoY); adjusted EPS $4.64, Masonite integration on track

## Summary
- Net sales $2,789M (+9% YoY); net earnings $285M (down 17% YoY); diluted EPS $3.24.
- Adjusted EBIT $588M (+10% YoY); adjusted EBITDA margin 27% (up 1pp YoY).
- Doors segment (Masonite) contributed $311M revenue; acquisition completed May 15.
- Operating cash flow $493M; free cash flow $336M; returned $52M via dividends.
- Q3 2024 outlook: net sales growth low-20s%; EBIT margin high-teens; adjusted full-year guidance raised.

## SEC filing metadata
- accession: 0001370946-24-000181
- form_type: 8-K
- ticker: OC
- cik: 0001370946
- company_name: Owens Corning
- filed_at: 2024-08-06T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1370946/000137094624000181/0001370946-24-000181-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1370946/000137094624000181/oc-20240806.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001370946-24-000181
- JSON: https://secwatch.observer/filing/0001370946-24-000181.json
- Plain text: https://secwatch.observer/filing/0001370946-24-000181.txt

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