{"schema_version":"secwatch.filing_event.v1","accession":"0001370946-26-000175","form_type":"8-K","ticker":"OC","cik":"0001370946","company_name":"Owens Corning","filed_at":"2026-08-05T10:02:49+00:00","discovered_at":"2026-08-05T10:10:04.745011+00:00","generated_at":"2026-08-05T10:10:30.456181+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Owens Corning Q2 net sales $2.8B flat YoY; adjusted EPS $3.93 down 7%; Q3 revenue guidance ~$2.6-2.7B","bullets":["Net sales from continuing ops $2.8B, flat YoY; net earnings margin 11% vs 12% prior year.","Adjusted diluted EPS $3.93 vs $4.21; adjusted EBITDA margin 24% vs 26%.","Free cash flow $199M, up 54% YoY; returned $264M to shareholders via dividends and buybacks.","Completed sale of glass reinforcements business on April 30, 2026; achieved $135M run-rate cost synergies from Doors acquisition.","Q3 2026 outlook: revenue ~$2.6-2.7B, adjusted EBITDA margin ~20-22%; expects $40M incremental costs from Iran conflict."],"urls":{"canonical":"https://secwatch.observer/filing/0001370946-26-000175","json":"https://secwatch.observer/filing/0001370946-26-000175.json","markdown":"https://secwatch.observer/filing/0001370946-26-000175.md","text":"https://secwatch.observer/filing/0001370946-26-000175.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000175/0001370946-26-000175-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000175/oc-20260805.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-05T10:10:30.456181+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"}