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Owens Corning OC Prepaid & Other Current

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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$11.9B-3.6%
Enterprise value$16.43B-9.1%
P/S1.2×0.0×

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:OtherAssetsCurrent.

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
ASSETSJune 30, 2026December 31, 2025
Cash and cash equivalents$271$345
Receivables, less allowance of $4 at June 30, 2026 and $4 at December 31, 20251,508937
Inventories1,4551,472
Other current assets208165
Current assets of discontinued operations426
Total current assets3,4423,345
Property, plant and equipment, net4,1534,170
Operating lease right-of-use assets507507

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Owens Corning's prepaid & other current?
Owens Corning (OC) reported prepaid & other current of $208M in Q2 2026.
How has Owens Corning's prepaid & other current changed year-over-year?
Owens Corning's prepaid & other current increased by 30.0% year-over-year, from $160M to $208M.
What is the long-term trend for Owens Corning's prepaid & other current?
Over 5 years (2020 to 2025), Owens Corning's prepaid & other current has grown at a 7.5% compound annual growth rate (CAGR), from $115M to $165M.
What does prepaid & other current mean?
Advance payments for expenses (rent, insurance, subscriptions) plus miscellaneous current assets not classified elsewhere.

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