secwatch.observer — SEC 8-K summary
======================================

Issuer:     Owens Corning (OC)
CIK:        0001370946
Form:       8-K
Filed at:   2026-08-05T10:02:49+00:00
Accession:  0001370946-26-000175
Event type: earnings
Sentiment:  neutral
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1370946/000137094626000175/0001370946-26-000175-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1370946/000137094626000175/oc-20260805.htm
  HTML page:      https://secwatch.observer/filing/0001370946-26-000175

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer