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Other financials

Income statement

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Revenue$2.8B+0.3%
Gross profit$793.0M-7.6%
Operating income$482.0M-4.6%
Net income$226.0M-37.7%
EPS (diluted)$2.80-34.1%

Balance sheet

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Cash & equivalents$271.0M+17.8%
Total debt$4.8B-19.3%
Total equity$3.8B-26.9%
Total assets$12.7B-12.1%

Cash flow

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Operating cash flow$398.0M+21.7%
CapEx$199.0M+0.5%
Free cash flow-$387.0M-53.6%

Valuation

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Market cap$12.28B-0.6%
Enterprise value$16.8B-7.0%
P/S1.3×+0.1×

Profitability

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Gross margin26%-4.0pp
Operating margin7.6%-9.6pp
Net margin-6.8%
FCF margin8.4%-2.4pp

Returns & leverage

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Return on equity-15%
Debt / equity1.3×+0.1×
Current ratio1.2×-0.4×

Where this comes from

Reported directly by Owens Corning in its filing.

Tagged under the XBRL concept us-gaap:DepreciationDepletionAndAmortization.

The source filing: Owens Corning’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 6:05 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001370946-26-000177
Line itemSix Months Ended June 30, 2026Six Months Ended June 30, 2025
Net earnings$123$269
Adjustments to reconcile net earnings to cash provided by operating activities:
Loss on discontinued operations175381
Depreciation and amortization349331
Loss on sale of business26
Deferred income taxes934
Stock-based compensation expense3539
Gains on sale of certain precious metals(22)(21)

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Owens Corning's D&A?
Owens Corning (OC) reported D&A of $175M in Q2 2026.
How has Owens Corning's D&A changed year-over-year?
Owens Corning's D&A increased by 1.7% year-over-year, from $172M to $175M.
What is the long-term trend for Owens Corning's D&A?
Over 4 years (2021 to 2025), Owens Corning's D&A has grown at a 8.4% compound annual growth rate (CAGR), from $502M to $694M.
What does D&A mean?
Total non-cash depreciation of tangible assets and amortization of intangible assets — the largest add-back to net income in the operating cash flow reconciliation.

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