---
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"
generated_at: "2026-08-05T10:10:30.456181+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Owens Corning Q2 net sales $2.8B flat YoY; adjusted EPS $3.93 down 7%; Q3 revenue guidance ~$2.6-2.7B

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001370946-26-000175
- JSON: https://secwatch.observer/filing/0001370946-26-000175.json
- Plain text: https://secwatch.observer/filing/0001370946-26-000175.txt

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