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Owens Corning OC Arkansas — Finance lease, liability

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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:FinanceLeaseLiability.

The source filing: Owens Corning’s 10-K, filed February 25, 2026.

Filed
Feb 25, 2026, 6:36 AM EST
Fiscal year
FY2025
Accession
0001370946-26-000067

In the fourth quarter of 2025, the Company signed a municipal tax incentive agreement, as part of which, the Company sold its Russellville, Arkansas plant and equipment (together, the “facility”) to the municipality of Pope County for cash of $94 million. The Company then, on the same day, entered into an agreement to lease the facility from the municipality of Pope County over 20 years for a total lease liability of $94 million and immediately purchased 20-year municipal bonds at 5.0% interest issued by the municipality of Pope County with cash of $94 million. In the Consolidated Statements of Cash Flows, the cash proceeds from the sale of the facility and the cash used for the bond purchase are presented on a net basis within the Net cash flows used by investing activities.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

FAQ

What is Owens Corning's arkansas — finance lease, liability?
Owens Corning (OC) reported arkansas — finance lease, liability of $94M in Q4 2025.
What does arkansas — finance lease, liability mean?
This represents the present value of future lease payments for assets utilized in the Arkansas operations that are classified as finance leases. It captures the long-term financial obligation associated with leasing essential equipment or facilities rather than purchasing them outright. This metric is critical for assessing the off-balance-sheet financing burden and the fixed cost structure of the regional segment.

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