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Owens Corning Delivers Resilient First-Quarter Revenue and Margin Results from Continuing Operations While Completing Portfolio Shift to Branded Building Products Leader

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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
  • Produced Operating Cash Outflow of $154 Million and Free Cash Outflow of $387 Million
  • Returned $63 Million to Shareholders through a Cash Dividend

“Our first-quarter results highlight our ability to deliver strong financial performance within current market conditions. This is driven by the strength of our team and the actions we have taken over the last several years to reshape the earnings profile of the company,” said Chair and Chief Executive Officer Brian Chambers. “With the sale of our glass reinforcements business complete, we are now well positioned to operate as a more integrated company and unlock additional cost efficiencies that can be reinvested to accelerate our growth as a branded building products leader. Executing the OC AdvantagesTM across our three complementary businesses, we are focused on enhancing our market positions, helping our customers win and grow, and delivering additional value to shareholders.”

Enterprise Performance from Continuing Operations

 

($ in millions, except per share amounts)

First-Quarter

2026

2025

Change

Net Sales

$2,265

$2,530

$(265)

(10)%

Net Earnings Attributable to OC

38

255

(217)

(85)%

As a Percent of Net Sales

2%

10%

N/A

N/A

Adjusted EBITDA

369

565

(196)

(35)%

As a Percent of Net Sales

16%

22%

N/A

N/A

Diluted EPS

0.47

2.95

(2.48)

(84)%

Adjusted Diluted EPS

1.22

2.97

(1.75)

(59)%

Operating Cash Flow (Outflow)1

(154)

(49)

(105)

*

Free Cash Flow (Outflow)1

(387)

(252)

(135)

*

1 Reflects full company performance inclusive of discontinued operations.

*Calculation not meaningful.

Enterprise Strategy Updates

  • In the first quarter, Owens Corning maintained a high level of safety performance with a recordable incident rate (RIR) of 0.46.
  • Owens Corning completed the sale of its glass reinforcements business on April 30, 2026, advancing the company’s strategy to operate as a focused building products leader in North America and Europe and enhancing its capital efficiency. The company will realize cash proceeds from the transaction of approximately $280 million and expects to generate additional cash of approximately $50 million to $70 million from excess alloy sales over the next year. Proceeds will be used to fund organic growth initiatives and cash returns to shareholders. The sale positions the company to deliver higher, more resilient margins and cash flows in support of its capital allocation strategy.

Cash Returned to Shareholders

  • Owens Corning returned $63 million to shareholders through a cash dividend. The company remains committed to returning $2 billion of cash to shareholders over 2025 and 2026 through dividends and share repurchases. At the end of the quarter, 12.5 million shares were available for repurchase under the current authorizations.

“In the first quarter, Owens Corning executed well in markets that include the carryover impact of 2025 roofing market conditions. We are delivering strong margins at this point in the cycle in Roofing and Insulation, while we continue to reinvest for future growth and margin expansion,” said Executive Vice President and Chief Financial and Operating Officer Todd Fister. “Our teams are highly focused on operational discipline and integrated execution, and in my expanded role I look forward to accelerating the benefits of our more focused company."

Other Notable Highlights

  • Owens Corning has been recognized by S&P Global as a top 1% performer in the Sustainability Yearbook for the building products industry, placing the company among a select group of sustainability leaders worldwide.

First-Quarter Business Performance from Continuing Operations

  • First-quarter performance was driven by solid commercial and operational execution despite the market environment, resulting in an enterprise adjusted EBITDA margin of 16%.

Segment Results ($ in millions)

Net Sales

EBITDA

EBITDA Margin

Q1 2026

Q1 2025

Q1 2026

Q1 2025

Q1 2026

Q1 2025

Roofing

$960

$1,120

$231

$332

24%

30%

Insulation

867

909

167

225

19%

25%

Doors

475

540

34

68

7%

13%

Second-Quarter Outlook for Continuing Operations

  • The key economic factors that impact the company’s business are residential repair activity, residential remodeling activity, U.S. housing starts, and commercial construction activity.
  • Owens Corning expects discretionary remodeling activity and residential new construction to remain under pressure. Absent major storm activity, the company expects roofing demand to remain solid but slightly down versus prior year due to heightened restocking activity at the end of the first quarter. Non-residential construction activity in North America is expected to be stable, and market conditions in Europe are anticipated to gradually improve.
  • Owens Corning anticipates inflationary impact from the Iran conflict to result in incremental costs of approximately $60 million in the second quarter.
  • For the second-quarter 2026, Owens Corning expects to continue delivering strong financial performance based on structural improvements made to the company and its market-leading positions. Revenue from continuing operations is expected to be approximately $2.6 billion to $2.7 billion. The company expects to generate enterprise adjusted EBITDA margin from continuing operations of approximately 20% to 22%.
  • Not included in the second-quarter outlook is the impact of potential refunds for tariffs paid under the International Emergency Economic Powers Act. Approximately $25 million in refunds may be available to Owens Corning in the quarter.

Current 2026 Financial Outlook for Continuing Operations

General Corporate EBITDA Expenses

$245 million to $255 million

Interest Expense

$255 million to $265 million

Effective Tax Rate on Adjusted Earnings

24% to 26%

Capital Additions

Approximately $800 million

Depreciation and Amortization

Approximately $680 million

First-Quarter 2026 Conference Call and Presentation
Wednesday, May 6, 2026
9 a.m. Eastern Time

All Callers

  • Live dial-in telephone number: U.S. and Canada 1.833.461.5787; and other international locations +1.585.542.9983
  • Meeting code: 708832778 (Please dial in 10-15 minutes before conference call start time)
  • Live webcast: https://events.q4inc.com/attendee/708832778
  • Webcast replay will be available for one year using the above link.

About Owens Corning

Owens Corning is a branded building products leader with three complementary market‑leading businesses providing roofing, insulation, and doors primarily for residential markets in North America and Europe. The company operates with an integrated go‑to‑market strategy and a unique set of OC Advantages™ – including its iconic brand, unparalleled commercial strength, leading technology, and winning cost position – to help customers win and grow in the market. Owens Corning is committed to helping build better and achieve more through winning partnerships, leading performance, and engaging people. Founded in 1938 and headquartered in Toledo, Ohio, Owens Corning is listed on the New York Stock Exchange (NYSE: OC). For more information, visit www.owenscorning.com.

Use of Non-GAAP Measures

Owens Corning uses non-GAAP measures in its earnings press release that are intended to supplement investors' understanding of the company's financial information. These non-GAAP measures include EBITDA from continuing operations, adjusted EBITDA from continuing operations, adjusted earnings from continuing operations, adjusted diluted earnings per share attributable to Owens Corning common stockholders ("adjusted EPS") from continuing operations and free cash flow. When used to report historical financial information, reconciliations of these non-GAAP measures to the corresponding GAAP measures are included in the financial tables of this press release. Specifically, see Table 2 for adjusted EBITDA from continuing operations, Table 3 for adjusted earnings from continuing operations and adjusted EPS from continuing operations, and Table 8 for free cash flow.

For purposes of internal review of Owens Corning's year-over-year operational performance, management excludes from net earnings attributable to Owens Corning certain items it believes are not representative of ongoing operations. The non-GAAP financial measures resulting from these adjustments (including adjusted EBITDA from continuing operations, adjusted earnings from continuing operations and adjusted EPS from continuing operations) are used internally by Owens Corning for various purposes, including reporting results of operations to the Board of Directors, analysis of performance, and related employee compensation measures. Management believes that these adjustments result in a measure that provides a useful representation of its operational performance; however, the adjusted measures should not be considered in isolation or as a substitute for net earnings attributable to Owens Corning as prepared in accordance with GAAP.

Free cash flow is a non-GAAP liquidity measure used by investors, financial analysts and management to help evaluate the company's ability to generate cash to pursue opportunities that enhance shareholder value. The company defines free cash flow as net cash flow provided by operating activities, less cash paid for property, plant and equipment. Free cash flow is not a measure of residual cash flow available for discretionary expenditures due to the company's mandatory debt service requirements. Free cash flow is used internally by the company for various purposes, including reporting results of operations to the Board of Directors of the company and analysis of performance.

Management believes that these measures provide a useful representation of our operational performance and liquidity; however, the measures should not be considered in isolation or as a substitute for net cash flow provided by operating activities or net earnings attributable to Owens Corning as prepared in accordance with GAAP.

When the company provides forward-looking expectations for non-GAAP measures, the most comparable GAAP measures and a reconciliation between the non-GAAP expectations and the corresponding GAAP measures are generally not available without unreasonable effort due to the variability, complexity and limited visibility of the adjusting items that would be excluded from the non-GAAP measures in future periods. The variability in timing and amount of adjusting items could have significant and unpredictable effect on our future GAAP results.

Forward-Looking Statements

This news release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements are subject to risks, uncertainties and other factors and actual results may differ materially from those results projected in the statements. These risks, uncertainties and other factors include, without limitation: levels of residential and non-residential construction activity; demand for our products; industry and economic conditions including, but not limited to, supply chain disruptions, recessionary conditions, inflationary pressures, and interest rate and financial markets volatility; additional changes to tariff, trade or investment policies or laws by the United States, or similar actions, including reciprocal actions, by foreign governments; availability and cost of energy and raw materials; competitive and pricing factors; relationships with key customers and customer concentration in certain areas; our ability to achieve expected synergies, cost reductions and/or productivity improvements; issues related to acquisitions, divestitures and joint ventures or expansions; climate change, weather conditions and storm activity; legislation and related regulations or interpretations in the United States or elsewhere; domestic and international economic and political conditions, policies or other governmental actions, as well as war and civil disturbance; uninsured losses or major manufacturing disruptions, including those from natural disasters, catastrophes, pandemics, theft or sabotage; environmental, product-related or other legal and regulatory liabilities, proceedings or actions; research and development activities and intellectual property protection; issues involving implementation and protection of information technology systems; foreign exchange and commodity price fluctuations; our level of indebtedness; our liquidity and the availability and cost of credit; the level of fixed costs required to run our business; levels of goodwill or other indefinite-lived intangible assets; loss of key employees and labor disputes or shortages; defined benefit plan funding obligations; and factors detailed from time to time in the company’s filings with the U.S. Securities and Exchange Commission. The information in this news release speaks as of May 6, 2026, and is subject to change. The company does not undertake any obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by federal securities laws. Any distribution of this news release after that date is not intended and should not be construed as updating or confirming such information.

Owens Corning Company News / Owens Corning Investor Relations News

Table 1

Owens Corning and Subsidiaries

Consolidated Statements of Earnings

(unaudited)

(in millions, except per share amounts)

 

 

Three Months Ended
March 31,

 

 

2026

 

 

2025

 

NET SALES

$

2,265

 

$

2,530

 

COST OF SALES

 

1,755

 

 

1,805

 

Gross margin

 

510

 

 

725

 

OPERATING EXPENSES

 

 

Marketing and administrative expenses

 

258

 

 

261

 

Science and technology expenses

 

37

 

 

35

 

Other expense, net

 

95

 

 

22

 

Total operating expenses

 

390

 

 

318

 

OPERATING INCOME

 

120

 

 

407

 

Non-operating income

 

 

 

 

EARNINGS FROM CONTINUING OPERATIONS BEFORE INTEREST AND TAXES

 

120

 

 

407

 

Interest expense, net

 

66

 

 

64

 

EARNINGS FROM CONTINUING OPERATIONS BEFORE TAXES

 

54

 

 

343

 

Income tax expense

 

15

 

 

88

 

NET EARNINGS FROM CONTINUING OPERATIONS

 

39

 

 

255

 

Net loss from discontinued operations attributable to Owens Corning, net of tax

 

(143

)

 

(348

)

NET LOSS

$

(104

)

$

(93

)

 

 

 

NET EARNINGS FROM CONTINUING OPERATIONS

$

39

 

$

255

 

Net earnings attributable to non-redeemable and redeemable noncontrolling interests

 

1

 

 

 

NET EARNINGS FROM CONTINUING OPERATIONS ATTRIBUTABLE TO OWENS CORNING

 

38

 

 

255

 

Net loss from discontinued operations attributable to Owens Corning, net of tax

 

(143

)

 

(348

)

NET LOSS ATTRIBUTABLE TO OWENS CORNING

$

(105

)

$

(93

)

EARNINGS PER COMMON SHARE ATTRIBUTABLE TO OWENS CORNING COMMON STOCKHOLDERS

 

 

Basic - continuing operations

$

0.47

 

$

2.97

 

Basic - discontinued operations

$

(1.77

)

$

(4.05

)

Basic

$

(1.30

)

$

(1.08

)

 

 

 

Diluted - continuing operations

$

0.47

 

$

2.95

 

Diluted - discontinued operations

$

(1.76

)

$

(4.03

)

Diluted

$

(1.29

)

$

(1.08

)

Table 2

Owens Corning and Subsidiaries

EBITDA Reconciliation Schedules

(unaudited)

Adjusting (expense) income items to EBITDA are shown in the table below:

 

 

Three Months Ended

 

March 31,

(In millions)

 

2026

 

 

2025

 

Restructuring excluding depreciation

$

(43

)

$

(3

)

Gains on sale of certain precious metals

 

12

 

 

9

 

Impairment of venture investment

 

(7

)

 

 

Gain (Loss) on sale of businesses

 

4

 

 

(2

)

Acquisition-related integration costs excluding depreciation

 

(9

)

 

(2

)

Paroc marine recall

 

(32

)

 

(1

)

Total adjusting items

$

(75

)

$

1

 

The reconciliation from Net earnings from continuing operations attributable to Owens Corning to Adjusted EBITDA from continuing operations is shown in the table below:

 

 

Three Months Ended
March 31,

(In millions)

 

2026

 

 

2025

 

NET EARNINGS FROM CONTINUING OPERATIONS ATTRIBUTABLE TO OWENS CORNING

$

38

 

$

255

 

Net earnings attributable to non-redeemable and redeemable noncontrolling interests

 

1

 

 

 

NET EARNINGS FROM CONTINUING OPERATIONS

 

39

 

 

255

 

Income tax expense

 

15

 

 

88

 

EARNINGS FROM CONTINUING OPERATIONS BEFORE TAXES

 

54

 

 

343

 

Interest expense, net

 

66

 

 

64

 

EARNINGS FROM CONTINUING OPERATIONS BEFORE INTEREST AND TAXES

 

120

 

 

407

 

Less: Adjusting items from above

 

(75

)

 

1

 

Depreciation & Amortization

 

174

 

 

159

 

ADJUSTED EBITDA FROM CONTINUING OPERATIONS

$

369

 

$

565

 

Net sales

$

2,265

 

$

2,530

 

ADJUSTED EBITDA as a % of Net sales

 

16

%

 

22

%

Table 3

Owens Corning and Subsidiaries

EPS Reconciliation Schedules

(unaudited)

(in millions, except per share data)

A reconciliation from Net earnings from continuing operations attributable to Owens Corning to adjusted earnings from continuing operations and a reconciliation from diluted earnings from continuing operations per share to adjusted diluted earnings from continuing operations per share are shown in the tables below:

 

Three Months Ended

 

March 31,

 

2026

2025

RECONCILIATION TO ADJUSTED EARNINGS FROM CONTINUING OPERATIONS

 

 

NET EARNINGS FROM CONTINUING OPERATIONS ATTRIBUTABLE TO OWENS CORNING

$

38

 

$

255

 

Adjustment to remove adjusting items and other adjustments (a)

 

75

 

 

(1

)

Adjustment to remove adjusting items for depreciation and amortization (b)

 

5

 

 

 

Adjustment to remove tax (benefit)/expense on adjusting items and other adjustments (c)

 

(18

)

 

 

Adjustment to tax expense/(benefit) to reflect pro forma tax rate (d)

 

(1

)

 

2

 

ADJUSTED EARNINGS FROM CONTINUING OPERATIONS

$

99

 

$

256

 

RECONCILIATION TO ADJUSTED DILUTED EARNINGS PER SHARE ATTRIBUTABLE TO OWENS CORNING COMMON STOCKHOLDERS FROM CONTINUING OPERATIONS

 

 

DILUTED EARNINGS PER COMMON SHARE ATTRIBUTABLE TO OWENS CORNING COMMON STOCKHOLDERS

$

0.47

 

$

2.95

 

Adjustment to remove adjusting items and other adjustments (a)

 

0.92

 

 

(0.01

)

Adjustment to remove adjusting items for depreciation and amortization (b)

 

0.06

 

 

 

Adjustment to remove tax (benefit)/expense on adjusting items and other adjustments (c)

 

(0.22

)

 

 

Adjustment to tax expense/(benefit) to reflect pro forma tax rate (d)

 

(0.01

)

 

0.03

 

ADJUSTED DILUTED EARNINGS PER SHARE ATTRIBUTABLE TO OWENS CORNING COMMON STOCKHOLDERS FROM CONTINUING OPERATIONS

$

1.22

 

$

2.97

 

RECONCILIATION TO DILUTED SHARES OUTSTANDING

Weighted average shares outstanding used for basic earnings per share

 

80.7

 

 

85.8

 

Unvested restricted shares and performance shares

 

0.4

 

 

0.5

 

Diluted shares outstanding

 

81.1

 

 

86.3

 

(a)

Please refer to Table 2 "EBITDA Reconciliation Schedules" for additional information on adjusting items.

(b)

To remove the impact of accelerated depreciation and amortization charges for restructuring projects and impairments which are excluded from adjusted earnings from continuing operations.

(c)

The tax impact of adjusting items is based on our expected tax accounting treatment and rate for the jurisdiction of each adjusting item.

(d)

To compute adjusted earnings from continuing operations, we apply a full year pro forma effective tax rate to each quarter presented. For 2026, we have used a full year pro forma effective tax rate of 25%, which is the mid-point of our 2026 effective tax rate guidance of 24% to 26%. For comparability, in 2025, we have used an effective tax rate of 25%, which was our 2025 effective tax rate excluding the adjusting items referenced in (a), (b) and (c).

Table 4

Owens Corning and Subsidiaries

Consolidated Balance Sheets

(unaudited)

(in millions, except per share data)

 

 

March 31,

December 31,

ASSETS

 

2026

 

 

2025

 

CURRENT ASSETS

 

 

Cash and cash equivalents

$

272

 

$

345

 

Receivables, less allowance of $4 at March 31, 2026 and $4 at December 31, 2025

 

1,353

 

 

937

 

Inventories

 

1,492

 

 

1,472

 

Other current assets

 

175

 

 

165

 

Current assets of discontinued operations

 

431

 

 

426

 

Total current assets

 

3,723

 

 

3,345

 

Property, plant and equipment, net

 

4,121

 

 

4,170

 

Operating lease right-of-use assets

 

485

 

 

507

 

Goodwill

 

1,664

 

 

1,679

 

Intangible assets, net

 

2,498

 

 

2,535

 

Deferred income taxes

 

13

 

 

10

 

Other non-current assets

 

475

 

 

480

 

Non-current assets of discontinued operations

 

112

 

 

254

 

TOTAL ASSETS

$

13,091

 

$

12,980

 

LIABILITIES AND EQUITY

 

 

CURRENT LIABILITIES

 

 

Accounts payable

$

1,274

 

$

1,257

 

Current operating lease liabilities

 

84

 

 

83

 

Short-term debt

 

383

 

 

50

 

Long-term debt - current portion

 

438

 

 

435

 

Other current liabilities

 

644

 

 

613

 

Current liabilities of discontinued operations

 

189

 

 

222

 

Total current liabilities

 

3,012

 

 

2,660

 

Long-term debt, net of current portion

 

4,686

 

 

4,687

 

Pension plan liability

 

38

 

 

38

 

Other employee benefits liability

 

93

 

 

96

 

Non-current operating lease liabilities

 

432

 

 

450

 

Deferred income taxes

 

742

 

 

737

 

Other liabilities

 

309

 

 

323

 

Non-current liabilities of discontinued operations

 

96

 

 

96

 

Total liabilities

 

9,408

 

 

9,087

 

OWENS CORNING STOCKHOLDERS’ EQUITY

 

 

Preferred stock, par value $0.01 per share (a)

 

 

 

 

Common stock, par value $0.01 per share (b)

 

1

 

 

1

 

Additional paid-in capital

 

4,237

 

 

4,256

 

Accumulated earnings

 

4,293

 

 

4,463

 

Accumulated other comprehensive deficit

 

(472

)

 

(437

)

Cost of common stock in treasury (c)

 

(4,415

)

 

(4,430

)

Total Owens Corning stockholders’ equity

 

3,644

 

 

3,853

 

Noncontrolling interests

 

39

 

 

40

 

Total equity

 

3,683

 

 

3,893

 

TOTAL LIABILITIES AND EQUITY

$

13,091

 

$

12,980

 

(a)

10 shares authorized; none issued or outstanding at March 31, 2026 and December 31, 2025

(b)

400 shares authorized; 135.5 issued and 80.5 outstanding at March 31, 2026; 135.5 issued and 80.2 outstanding at December 31, 2025

(c)

55.0 shares at March 31, 2026 and 55.3 shares at December 31, 2025

Table 5

Owens Corning and Subsidiaries

Consolidated Statements of Cash Flows

(unaudited)

(in millions)

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

NET CASH FLOW USED FOR OPERATING ACTIVITIES

 

 

Net earnings

$

(104

)

$

(93

)

Adjustments to reconcile net losses to cash used for operating activities:

 

 

Gain/(Loss) on discontinued operations

 

182

 

 

362

 

Depreciation and amortization

 

174

 

 

159

 

Deferred income taxes

 

6

 

 

16

 

Stock-based compensation expense

 

18

 

 

21

 

Gains on sale of certain precious metals

 

(12

)

 

(9

)

Other adjustments to reconcile net earnings to cash from operating activities

 

 

 

(21

)

Change in operating assets and liabilities

 

(404

)

 

(481

)

Pension fund contribution

 

(2

)

 

(1

)

Payments for other employee benefits liabilities

 

(4

)

 

(3

)

Other

 

(8

)

 

1

 

Net cash flow used for operating activities

 

(154

)

 

(49

)

NET CASH FLOW USED FOR INVESTING ACTIVITIES

 

 

Cash paid for property, plant and equipment

 

(233

)

 

(203

)

Proceeds from sale of assets or affiliates

 

43

 

 

52

 

Other

 

 

 

(8

)

Net cash flow used for investing activities

 

(190

)

 

(159

)

NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES

 

 

Proceeds from senior revolving credit and receivables securitization facilities

 

 

 

329

 

Payments on senior revolving credit and receivables securitization facilities

 

 

 

(329

)

Net proceeds from commercial paper

 

330

 

 

501

 

Payments on long-term debt

 

 

 

(29

)

Dividends paid

 

(63

)

 

(59

)

Purchases of treasury stock

 

(22

)

 

(136

)

Finance lease payments

 

(13

)

 

(11

)

Other

 

3

 

 

(2

)

Net cash flow provided by financing activities

 

235

 

 

264

 

Effect of exchange rate changes on cash

 

(5

)

 

23

 

Net (decrease) increase in cash, cash equivalents and restricted cash

 

(114

)

 

79

 

Cash, cash equivalents and restricted cash, beginning of period

 

407

 

 

369

 

CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD

$

293

 

$

448

 

Table 6

Owens Corning and Subsidiaries

Segment Information

(unaudited)

Roofing

 

The table below provides a summary of net sales and EBITDA for the Roofing segment:

 

Three Months Ended
March 31,

(In millions)

 

2026

 

 

2025

 

Net sales

$

960

 

$

1,120

 

% change from prior year

 

-14

%

 

2

%

EBITDA

$

231

 

$

332

 

EBITDA as a % of net sales

 

24

%

 

30

%

Insulation

 

The table below provides a summary of net sales and EBITDA for the Insulation segment:

 

 

Three Months Ended March 31,

(In millions)

 

2026

 

 

2025

 

Net sales

$

867

 

$

909

 

% change from prior year

 

-5

%

 

-5

%

EBITDA

$

167

 

$

225

 

EBITDA as a % of net sales

 

19

%

 

25

%

Doors

 

The table below provides a summary of net sales and EBITDA for the Doors segment:

 

 

Three Months Ended March 31,

(In millions)

 

2026

 

 

2025

 

Net sales

$

475

 

$

540

 

% change from prior year

 

-12

%

 

N/A

 

EBITDA

$

34

 

$

68

 

EBITDA as a % of net sales

 

7

%

 

13

%

Table 7

Owens Corning and Subsidiaries

Corporate, Other and Eliminations

(unaudited)

Corporate, Other and Eliminations

The table below provides a summary of EBITDA for the Corporate, Other and Eliminations category:

 

Three Months Ended March 31,

(In millions)

 

2026

 

 

2025

 

Restructuring excluding depreciation

$

(43

)

$

(3

)

Acquisition-related integration costs excluding depreciation

 

(9

)

 

(2

)

Gains on sale of certain precious metals

 

12

 

 

9

 

Impairment of venture investment

 

(7

)

 

 

Paroc marine recall

 

(32

)

 

(1

)

Gain (Loss) on sale of businesses

 

4

 

 

(2

)

General corporate expense and other

 

(63

)

 

(60

)

EBITDA

$

(138

)

$

(59

)

Table 8

Owens Corning and Subsidiaries

Free Cash Flow Reconciliation Schedule

(unaudited)

The reconciliation from net cash flow provided by operating activities to free cash flow is shown in the table below:

 

 

Three Months Ended March 31,

(In millions)

 

2026

 

 

2025

 

NET CASH FLOW USED FOR OPERATING ACTIVITIES

$

(154

)

$

(49

)

Less: Cash paid for property, plant and equipment

 

(233

)

 

(203

)

FREE CASH FLOW

$

(387

)

$

(252

)

 

Contacts

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