{"schema_version":"secwatch.filing_event.v1","accession":"0001370946-26-000136","form_type":"8-K","ticker":"OC","cik":"0001370946","company_name":"Owens Corning","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.201687+00:00","generated_at":"2026-05-15T00:15:47.551016+00:00","sec_items":["8.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Owens Corning closes sale of glass reinforcements business for adjusted enterprise value of $645M","bullets":["Enterprise value reduced from $755M to $645M in amended agreement.","Expected net after-tax cash proceeds of approximately $280 million.","Transaction closed on April 30, 2026.","Proceeds to fund organic growth initiatives and shareholder returns."],"urls":{"canonical":"https://secwatch.observer/filing/0001370946-26-000136","json":"https://secwatch.observer/filing/0001370946-26-000136.json","markdown":"https://secwatch.observer/filing/0001370946-26-000136.md","text":"https://secwatch.observer/filing/0001370946-26-000136.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000136/0001370946-26-000136-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000136/oc-20260430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:15:47.551016+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}