# Owens Corning: financial statements, quarterly OC · NYSE · CIK 1370946 · [Materials](/sectors/materials.md) · fiscal year ends Dec 31 Pages: [Overview](/companies/oc.md) · [Financials](/companies/oc/financials.md) · [Filings](/companies/oc/filings.md) · [Insiders](/companies/oc/insiders.md) Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/oc/financials.md?period=annual). ## Income statement | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Revenue | $m | [2,479](/filings/0001370946-24-000239.md) | [999 d](/filings/0001370946-26-000067.md) | [2,017](/filings/0001628280-25-022858.md) | [2,497](/filings/0001370946-25-000205.md) | [2,763](/filings/0001370946-25-000241.md) | [2,574 d](/filings/0001370946-26-000067.md) | [2,530](/filings/0001370946-26-000145.md) | [2,747](/filings/0001370946-26-000177.md) | [2,684](/filings/0001370946-25-000241.md) | [2,142 d](/filings/0001370946-26-000067.md) | [2,265](/filings/0001370946-26-000145.md) | [2,756](/filings/0001370946-26-000177.md) | | Cost of revenue | $m | [1,752](/filings/0001370946-24-000239.md) | [637 d](/filings/0001370946-26-000067.md) | [1,389](/filings/0001628280-25-022858.md) | [1,684](/filings/0001370946-25-000205.md) | [1,912](/filings/0001370946-25-000241.md) | [1,825 d](/filings/0001370946-26-000067.md) | [1,805](/filings/0001370946-26-000145.md) | [1,889](/filings/0001370946-26-000177.md) | [1,927](/filings/0001370946-25-000241.md) | [1,644 d](/filings/0001370946-26-000067.md) | [1,755](/filings/0001370946-26-000145.md) | [1,963](/filings/0001370946-26-000177.md) | | Gross profit | $m | [727](/filings/0001370946-24-000239.md) | [362 d](/filings/0001370946-26-000067.md) | [628](/filings/0001628280-25-022858.md) | [813](/filings/0001370946-25-000205.md) | [851](/filings/0001370946-25-000241.md) | [749 d](/filings/0001370946-26-000067.md) | [725](/filings/0001370946-26-000145.md) | [858](/filings/0001370946-26-000177.md) | [757](/filings/0001370946-25-000241.md) | [498 d](/filings/0001370946-26-000067.md) | [510](/filings/0001370946-26-000145.md) | [793](/filings/0001370946-26-000177.md) | | Research and development | $m | [29.0](/filings/0001370946-24-000239.md) | [25.0 d](/filings/0001370946-26-000067.md) | [27.0](/filings/0001628280-25-022858.md) | [32.0](/filings/0001370946-25-000205.md) | [32.0](/filings/0001370946-25-000241.md) | [40.0 d](/filings/0001370946-26-000067.md) | [35.0](/filings/0001370946-26-000145.md) | [37.0](/filings/0001370946-26-000177.md) | [39.0](/filings/0001370946-25-000241.md) | [39.0 d](/filings/0001370946-26-000067.md) | [37.0](/filings/0001370946-26-000145.md) | [35.0](/filings/0001370946-26-000177.md) | | Selling, general and administrative | $m | [201](/filings/0001370946-24-000239.md) | [136 d](/filings/0001370946-26-000067.md) | [190](/filings/0001628280-25-022858.md) | [229](/filings/0001370946-25-000205.md) | [258](/filings/0001370946-25-000241.md) | [282 d](/filings/0001370946-26-000067.md) | [261](/filings/0001370946-26-000145.md) | [263](/filings/0001370946-26-000177.md) | [240](/filings/0001370946-25-000241.md) | [250 d](/filings/0001370946-26-000067.md) | [258](/filings/0001370946-26-000145.md) | [252](/filings/0001370946-26-000177.md) | | Operating income | $m | [462](/filings/0001370946-24-000239.md) | [156 d](/filings/0001370946-26-000067.md) | [376](/filings/0001628280-25-022858.md) | [418](/filings/0001370946-25-000205.md) | [472](/filings/0001370946-25-000241.md) | [216 d](/filings/0001370946-26-000067.md) | [407](/filings/0001370946-26-000145.md) | [505](/filings/0001370946-26-000177.md) | [(327)](/filings/0001370946-25-000241.md) | [(225) d](/filings/0001370946-26-000067.md) | [120](/filings/0001370946-26-000145.md) | [482](/filings/0001370946-26-000177.md) | | Interest expense | $m | [17.0](/filings/0001370946-23-000049.md) | [12.0 d](/filings/0001370946-26-000067.md) | [(16.0)](/filings/0001628280-25-022858.md) | [(63.0)](/filings/0001370946-25-000205.md) | [(69.0)](/filings/0001370946-25-000241.md) | [356 d](/filings/0001370946-26-000067.md) | [64.0](/filings/0001370946-26-000145.md) | [63.0](/filings/0001370946-26-000177.md) | [(65.0)](/filings/0001370946-25-000241.md) | [448 d](/filings/0001370946-26-000067.md) | [66.0](/filings/0001370946-26-000145.md) | [69.0](/filings/0001370946-26-000177.md) | | Income tax | $m | [110](/filings/0001370946-24-000239.md) | [3.0 d](/filings/0001370946-26-000067.md) | [83.0](/filings/0001628280-25-022858.md) | [101](/filings/0001370946-25-000205.md) | [118](/filings/0001370946-25-000241.md) | [32.0 d](/filings/0001370946-26-000067.md) | [88.0](/filings/0001370946-26-000145.md) | [110](/filings/0001370946-26-000177.md) | [102](/filings/0001370946-25-000241.md) | [(7.0) d](/filings/0001370946-26-000067.md) | [15.0](/filings/0001370946-26-000145.md) | [102](/filings/0001370946-26-000177.md) | | Net income | $m | [337](/filings/0001370946-24-000239.md) | [131 d](/filings/0001370946-26-000067.md) | [299](/filings/0001628280-25-022858.md) | [285](/filings/0001370946-25-000205.md) | [321](/filings/0001370946-25-000241.md) | [(258) d](/filings/0001370946-26-000067.md) | [(93.0)](/filings/0001370946-26-000145.md) | [363](/filings/0001370946-26-000177.md) | [(494)](/filings/0001370946-25-000241.md) | [(298) d](/filings/0001370946-26-000067.md) | [(105)](/filings/0001370946-26-000145.md) | [226](/filings/0001370946-26-000177.md) | | Diluted EPS | $ per share | [3.71](/filings/0001370946-24-000239.md) | not reported | [3.40](/filings/0001628280-25-022858.md) | [3.24](/filings/0001370946-25-000205.md) | [3.65](/filings/0001370946-25-000241.md) | not reported | [(1.08)](/filings/0001370946-26-000145.md) | [4.25](/filings/0001370946-26-000177.md) | [(5.92)](/filings/0001370946-25-000241.md) | not reported | [(1.29)](/filings/0001370946-26-000145.md) | [2.80](/filings/0001370946-26-000177.md) | | Basic EPS | $ per share | [3.74](/filings/0001370946-24-000239.md) | not reported | [3.42](/filings/0001628280-25-022858.md) | [3.27](/filings/0001370946-25-000205.md) | [3.69](/filings/0001370946-25-000241.md) | not reported | [(1.08)](/filings/0001370946-26-000145.md) | [4.27](/filings/0001370946-26-000177.md) | [(5.92)](/filings/0001370946-25-000241.md) | not reported | [(1.30)](/filings/0001370946-26-000145.md) | [2.81](/filings/0001370946-26-000177.md) | - Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax - Cost of revenue: us-gaap:CostOfGoodsAndServicesSold - Gross profit: us-gaap:GrossProfit - Research and development: us-gaap:ResearchAndDevelopmentExpense - Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense - Operating income: us-gaap:OperatingIncomeLoss - Interest expense: us-gaap:InterestExpense - Income tax: us-gaap:IncomeTaxExpenseBenefit - Net income: us-gaap:NetIncomeLoss - Diluted EPS: us-gaap:EarningsPerShareDiluted - Basic EPS: us-gaap:EarningsPerShareBasic ## Balance sheet | Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Cash and equivalents | $bn | [1.3](/filings/0001370946-23-000049.md) | [1.6](/filings/0001370946-25-000077.md) | [1.3](/filings/0001370946-24-000129.md) | [0.3](/filings/0001370946-24-000183.md) | [0.5](/filings/0001370946-24-000239.md) | [0.3](/filings/0001370946-26-000067.md) | [0.4](/filings/0001628280-25-022858.md) | [0.2](/filings/0001370946-25-000205.md) | [0.3](/filings/0001370946-25-000241.md) | [0.3](/filings/0001370946-26-000177.md) | [0.3](/filings/0001370946-26-000145.md) | [0.3](/filings/0001370946-26-000177.md) | | Current assets | $bn | [3.9](/filings/0001370946-23-000049.md) | [3.9](/filings/0001370946-25-000077.md) | [4.0](/filings/0001370946-24-000129.md) | [3.7](/filings/0001370946-24-000183.md) | [3.9](/filings/0001370946-24-000239.md) | [3.4](/filings/0001370946-26-000067.md) | [3.9](/filings/0001628280-25-022858.md) | [3.9](/filings/0001370946-25-000205.md) | [3.7](/filings/0001370946-25-000241.md) | [3.3](/filings/0001370946-26-000177.md) | [3.7](/filings/0001370946-26-000145.md) | [3.4](/filings/0001370946-26-000177.md) | | Total assets | $bn | [11.1](/filings/0001370946-23-000049.md) | [11.2](/filings/0001370946-25-000077.md) | [11.3](/filings/0001370946-24-000129.md) | [15.0](/filings/0001370946-24-000183.md) | [15.1](/filings/0001370946-24-000239.md) | [14.1](/filings/0001370946-26-000067.md) | [14.3](/filings/0001628280-25-022858.md) | [14.5](/filings/0001370946-25-000205.md) | [13.5](/filings/0001370946-25-000241.md) | [13.0](/filings/0001370946-26-000177.md) | [13.1](/filings/0001370946-26-000145.md) | [12.7](/filings/0001370946-26-000177.md) | | Current liabilities | $bn | [1.8](/filings/0001370946-23-000049.md) | [2.3](/filings/0001370946-25-000077.md) | [2.3](/filings/0001370946-24-000129.md) | [2.7](/filings/0001370946-24-000183.md) | [2.7](/filings/0001370946-24-000239.md) | [2.3](/filings/0001370946-26-000067.md) | [2.7](/filings/0001628280-25-022858.md) | [2.6](/filings/0001370946-25-000205.md) | [2.7](/filings/0001370946-25-000241.md) | [2.7](/filings/0001370946-26-000177.md) | [3.0](/filings/0001370946-26-000145.md) | [3.0](/filings/0001370946-26-000177.md) | | Total liabilities | $bn | [5.9](/filings/0001370946-23-000049.md) | [6.0](/filings/0001370946-25-000077.md) | [6.0](/filings/0001370946-24-000129.md) | [9.5](/filings/0001370946-24-000183.md) | [9.4](/filings/0001370946-24-000239.md) | [9.0](/filings/0001370946-26-000067.md) | [9.3](/filings/0001628280-25-022858.md) | [9.3](/filings/0001370946-25-000205.md) | [9.1](/filings/0001370946-25-000241.md) | [9.1](/filings/0001370946-26-000177.md) | [9.4](/filings/0001370946-26-000145.md) | [8.9](/filings/0001370946-26-000177.md) | | Long-term debt | $bn | [3.0](/filings/0001370946-23-000049.md) | [2.6](/filings/0001370946-25-000077.md) | [2.6](/filings/0001370946-24-000129.md) | [5.0](/filings/0001370946-24-000183.md) | [5.0](/filings/0001370946-24-000239.md) | [5.1](/filings/0001370946-26-000067.md) | [5.0](/filings/0001628280-25-022858.md) | [5.1](/filings/0001370946-25-000205.md) | [4.7](/filings/0001370946-25-000241.md) | [4.7](/filings/0001370946-26-000177.md) | [4.7](/filings/0001370946-26-000145.md) | [4.2](/filings/0001370946-26-000177.md) | | Current portion of debt | $bn | [0.0](/filings/0001370946-23-000049.md) | [0.0](/filings/0001370946-25-000077.md) | [0.0](/filings/0001370946-24-000129.md) | [0.0](/filings/0001370946-24-000183.md) | [0.0](/filings/0001370946-24-000239.md) | [0.0](/filings/0001370946-26-000067.md) | not reported | not reported | [0.0](/filings/0001370946-25-000241.md) | [0.0](/filings/0001370946-26-000177.md) | [0.0](/filings/0001370946-26-000145.md) | [0.0](/filings/0001370946-26-000177.md) | | Short-term borrowings | $bn | [0.0](/filings/0001370946-23-000049.md) | [0.0](/filings/0001370946-25-000077.md) | [0.0](/filings/0001370946-24-000129.md) | [0.2](/filings/0001370946-24-000183.md) | [0.0](/filings/0001370946-24-000239.md) | [0.0](/filings/0001370946-26-000067.md) | [0.5](/filings/0001628280-25-022858.md) | [0.4](/filings/0001370946-25-000205.md) | [0.0](/filings/0001370946-25-000241.md) | [0.1](/filings/0001370946-26-000177.md) | [0.4](/filings/0001370946-26-000145.md) | [0.1](/filings/0001370946-26-000177.md) | | Shareholders' equity | $bn | [5.1](/filings/0001370946-23-000049.md) | [5.2](/filings/0001370946-25-000077.md) | [5.2](/filings/0001370946-24-000129.md) | [5.5](/filings/0001370946-24-000183.md) | [5.6](/filings/0001370946-24-000239.md) | [5.1](/filings/0001370946-26-000067.md) | [4.9](/filings/0001628280-25-022858.md) | [5.2](/filings/0001370946-25-000205.md) | [4.4](/filings/0001370946-25-000241.md) | [3.9](/filings/0001370946-26-000177.md) | [3.6](/filings/0001370946-26-000145.md) | [3.8](/filings/0001370946-26-000177.md) | - Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue - Current assets: us-gaap:AssetsCurrent - Total assets: us-gaap:Assets - Current liabilities: us-gaap:LiabilitiesCurrent - Total liabilities: us-gaap:Liabilities - Long-term debt: us-gaap:LongTermDebtNoncurrent - Current portion of debt: us-gaap:LongTermDebtCurrent - Short-term borrowings: us-gaap:ShortTermBorrowings - Shareholders' equity: us-gaap:StockholdersEquity ## Cash flow | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Operating cash flow | $m | [691 d](/filings/0001370946-24-000239.md) | [698 d](/filings/0001370946-26-000067.md) | [24.0](/filings/0001628280-25-022858.md) | [493 d](/filings/0001370946-25-000205.md) | [699 d](/filings/0001370946-25-000241.md) | [676 d](/filings/0001370946-26-000067.md) | [(49.0)](/filings/0001370946-26-000145.md) | [327 d](/filings/0001370946-26-000177.md) | [918 d](/filings/0001370946-25-000241.md) | [590 d](/filings/0001370946-26-000067.md) | [(154)](/filings/0001370946-26-000145.md) | [398 d](/filings/0001370946-26-000177.md) | | Capital expenditure | $m | [110 d](/filings/0001370946-24-000239.md) | [136 d](/filings/0001370946-26-000067.md) | [152](/filings/0001628280-25-022858.md) | [157 d](/filings/0001370946-25-000205.md) | [141 d](/filings/0001370946-25-000241.md) | [197 d](/filings/0001370946-26-000067.md) | [203](/filings/0001370946-26-000145.md) | [198 d](/filings/0001370946-26-000177.md) | [166 d](/filings/0001370946-25-000241.md) | [257 d](/filings/0001370946-26-000067.md) | [233](/filings/0001370946-26-000145.md) | [199 d](/filings/0001370946-26-000177.md) | | Dividends paid | $m | [47.0 d](/filings/0001370946-24-000239.md) | [46.0 d](/filings/0001370946-26-000067.md) | [52.0](/filings/0001628280-25-022858.md) | [52.0 d](/filings/0001370946-25-000205.md) | [52.0 d](/filings/0001370946-25-000241.md) | [52.0 d](/filings/0001370946-26-000067.md) | [59.0](/filings/0001370946-26-000145.md) | [59.0 d](/filings/0001370946-26-000177.md) | [58.0 d](/filings/0001370946-25-000241.md) | [56.0 d](/filings/0001370946-26-000067.md) | [63.0](/filings/0001370946-26-000145.md) | [64.0 d](/filings/0001370946-26-000177.md) | | Share repurchases | $m | [144 d](/filings/0001370946-24-000239.md) | [238 d](/filings/0001370946-26-000067.md) | [161](/filings/0001628280-25-022858.md) | [24.0 d](/filings/0001370946-25-000205.md) | [203 d](/filings/0001370946-25-000241.md) | [103 d](/filings/0001370946-26-000067.md) | [136](/filings/0001370946-26-000145.md) | [227 d](/filings/0001370946-26-000177.md) | [220 d](/filings/0001370946-25-000241.md) | [232 d](/filings/0001370946-26-000067.md) | [22.0](/filings/0001370946-26-000145.md) | [208 d](/filings/0001370946-26-000177.md) | - Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities - Capital expenditure: us-gaap:PaymentsToAcquireProductiveAssets - Dividends paid: us-gaap:PaymentsOfDividends - Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock ## Shares | Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Diluted shares (weighted) | millions of shares | [97.1](/filings/0001370946-23-000049.md) | [91.9](/filings/0001370946-24-000129.md) | [91.3](/filings/0001370946-24-000183.md) | [90.9](/filings/0001370946-24-000239.md) | [87.9](/filings/0001628280-25-022858.md) | [88.0](/filings/0001370946-25-000205.md) | [87.9](/filings/0001370946-25-000241.md) | [86.3](/filings/0001370946-26-000145.md) | [85.5](/filings/0001370946-26-000177.md) | [83.4](/filings/0001370946-25-000241.md) | [81.1](/filings/0001370946-26-000145.md) | [80.6](/filings/0001370946-26-000177.md) | - Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding Shares outstanding: 79,048,683 at 2026-07-31, from the cover of the [10-Q filed 2026-08-05](/filings/0001370946-26-000177.md) (dei:EntityCommonStockSharesOutstanding). Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:38 ET. No prices; not investment advice.