---
schema_version: "secwatch.filing_event.v1"
accession: "0001370946-26-000143"
form_type: "8-K"
ticker: "OC"
cik: "0001370946"
company_name: "Owens Corning"
filed_at: "2026-05-06T23:59:59+00:00"
generated_at: "2026-05-14T22:34:39.769655+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Owens Corning Q1 net sales down 10% to $2.3B; adjusted EPS $1.22, down 59% YoY

## Summary
- Net earnings from continuing ops $38M (EPS $0.47) vs $255M ($2.95) last year; adjusted EPS $1.22.
- Adjusted EBITDA margin 16% vs 22% prior year; Roofing segment margin fell to 24% from 30%.
- Completed sale of glass reinforcements on Apr 30 for ~$280M cash; proceeds for growth and share returns.
- Q2 2026 outlook: revenue $2.6-2.7B, adj. EBITDA margin 20-22%; expects $60M cost from Iran conflict.
- Returned $63M to shareholders via dividend; committed to $2B cash return over 2025-2026.

## SEC filing metadata
- accession: 0001370946-26-000143
- form_type: 8-K
- ticker: OC
- cik: 0001370946
- company_name: Owens Corning
- filed_at: 2026-05-06T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1370946/000137094626000143/0001370946-26-000143-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1370946/000137094626000143/oc-20260506.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001370946-26-000143
- JSON: https://secwatch.observer/filing/0001370946-26-000143.json
- Plain text: https://secwatch.observer/filing/0001370946-26-000143.txt

## Source-grounded claims
- claim_id: d92339a78a7cc019e253e4d34787104761734fe8
  claim: Owens Corning reported the quarter ended March 31, 2026 results: revenue $2.3 Billion, net income $0.47, EPS $0.47.
  evidence_excerpt: Owens Corning (NYSE: OC), a branded building products leader, today reported first-quarter 2026 results. • Reported Net Sales from Continuing Operations of $2.3 Billion , a 10% Decrease from Prior Year • Generated Net Earnings Margin from Continuing Operations of 2% and Adjusted EBITDA Margin from Continuing Operations of 16% • Delivered Diluted EPS from Continuing Operations of $0.47 and Adjusted Diluted EPS from Continuing Operations of $1.22
  evidence_url: https://www.sec.gov/Archives/edgar/data/1370946/000137094626000143/0001370946-26-000143-index.htm

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