Owens Corning (OC) Earnings: Q3 2026 Results

The quarter ended September 30, 2026 and Owens Corning published the results on November 4, 2026. Revenue and diluted EPS are shown against Q3 2025, the same quarter a year earlier, which takes seasonal swings out of the comparison. Owens Corning reports EPS two ways: GAAP, under the accounting rules every US filer follows, and adjusted diluted EPS, which leaves out items the company considers outside its operating results. The release reconciles the two, and when they diverge, the reconciliation says why.

• Figures are from continuing operations. Owens Corning sold its glass reinforcements business, which is reported as discontinued operations; including it, Q3 2026 diluted EPS was $(3.18).
• Q3 2026 results include non-cash, pre-tax impairment charges in the Doors business: $366 million of goodwill, which fully impaired the remaining Doors goodwill, and $77 million on a tradename. Q3 2025 included a $780 million goodwill impairment.

Source: Owens Corning Q3 2026 results, November 4, 2026. Also in the Form 10-Q for the quarter ended September 30, 2026. Figures as reported; checked against the release on November 10, 2026.

How Owens Corning splits revenue in its own release, under its own labels, for Q3 2026 against Q3 2025. Indented lines are parts of the line above them.

• Owens Corning's Roofing revenue was $1.0 billion in Q3 2026, down 16% from $1.2 billion in Q3 2025, 42% of total revenue.
• Owens Corning's Insulation revenue was $1.0 billion in Q3 2026, up 6% from $941 million in Q3 2025, 40% of total revenue.
• Owens Corning's Doors revenue was $483 million in Q3 2026, down 11% from $545 million in Q3 2025, 19% of total revenue.

Segment lines are the figures writers cite most often, because they show where the growth in a quarter came from. Companies redraw their segments from time to time and restate the prior year to match, so a year-ago figure here can differ from the one printed a year ago. When that has happened, the note above says so.

From the earnings release

In its Q3 2026 release, Owens Corning said:

“For the fourth-quarter 2026, Owens Corning expects revenue of $2.0 billion to $2.2 billion.”

“The company expects to generate an enterprise adjusted EBITDA margin of approximately 10% to 12%.”

“This reflects the impacts of significantly higher inflation and transportation cost increases, as well as fourth-quarter seasonality and incremental downtime due to weaker market volumes.”

“Owens Corning anticipates significant input and delivery cost inflation to result in incremental expense, with minimal price expectations in the quarter.”

Source: Owens Corning Q3 2026 release, Nov 4, 2026.

This is the company's own guidance as of Nov 4, 2026, quoted as given. Walnut does not make forecasts of its own. Analyst estimates for the coming quarters are on the OC forecast page.

Revenue and diluted EPS for the last 5 quarters. Each date links to that quarter's release.

Net sales and diluted EPS from continuing operations, each as first reported in that quarter's release. The glass reinforcements business was already reported as discontinued operations in every quarter shown. Q3 2025, Q4 2025 and Q3 2026 losses include goodwill impairment charges.

We do not hold a confirmed date for Owens Corning's next report. Companies post the date on their investor relations site a few weeks ahead, usually with the time of the conference call.

Each quarter keeps its own page with the figures as reported, so a link to one stays pointed at the same numbers after the next report.

• Q3 2026 (this page), reported Nov 4, 2026

Owens Corning reported net sales of $2,489 million for Q3 2026, a 7% decrease from $2,684 million. Roofing, mainly laminate asphalt shingles, had $1,042 million of net sales; Insulation $1,001 million; and Doors $483 million, with $37 million of eliminations for intercompany sales. In 2025 Roofing, Insulation and Doors made up approximately 43%, 36% and 21% of segment net sales. (Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026; Owens Corning Form 10-Q, Q3 2026, Nov 4, 2026; Owens Corning Form 10-K, 2025, Feb 25, 2026)

Owens Corning's Roofing net sales fell $198 million, or 16%, on 17% lower volumes, partly offset by favorable mix and slightly higher selling prices of $2 million. The release ties this to a second consecutive year of weak storm activity, and the outlook expects related distribution destocking to weigh on near-term demand. (Owens Corning Form 10-Q, Q3 2026, Nov 4, 2026; Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026)

Insulation was the one segment that grew: net sales rose $60 million, or 6%, on higher volumes of 5% and higher selling prices of $11 million. Doors net sales fell $62 million on volumes down 7%, partly from exiting the Prineville, Oregon facility, and a $19 million impact from divesting the distribution business. (Owens Corning Form 10-Q, Q3 2026, Nov 4, 2026)

Owens Corning's sales are concentrated in North American housing. North America residential accounted for $1,624 million of Q3 2026 net sales and North America non-residential for $546 million, against $313 million from Europe. Its customers are mainly distributors, home centers, contractors and retailers, and two of the largest accounted for approximately 22% and 20% of accounts receivable at September 30, 2026. (Owens Corning Form 10-Q, Q3 2026, Nov 4, 2026)

Owens Corning's diluted EPS from continuing operations was a loss of $3.15 in Q3 2026, against adjusted diluted EPS of $2.44. The gap is mostly the Doors impairments: a $366 million goodwill impairment and a $77 million intangible assets impairment, part of $468 million of adjusting items that also included a $33 million impairment of investments. Goodwill impairment is not tax deductible, so income tax expense was $33 million on a pre-tax loss of $214 million. (Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026; Owens Corning Form 10-Q, Q3 2026, Nov 4, 2026)

Owens Corning computes adjusted earnings with a full-year pro forma effective tax rate of 25%, the mid-point of its 24% to 26% guidance. Adjusted earnings from continuing operations were $192 million, against $306 million a year earlier, as adjusted EBITDA fell to $489 million from $638 million. (Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026)

Diluted shares were 78.7 million, down from 83.4 million. In the quarter Owens Corning repurchased 1.9 million shares for $275 million, paid a $62 million dividend and reduced debt by $299 million. (Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026)

Diluted EPS divides net income by the weighted average number of shares outstanding in the quarter, plus the shares that options and other equity awards could add. Buybacks shrink that count and lift EPS for the same profit; share issuance and stock awards enlarge it.

Owens Corning gives a one-quarter outlook in its release. For Q4 2026 it expects revenue of $2.0 billion to $2.2 billion and an enterprise adjusted EBITDA margin of approximately 10% to 12%, citing higher inflation and transportation costs, seasonality and downtime on weaker volumes. It expects existing home sales, discretionary remodeling and residential new construction to remain under pressure. (Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026)

For full-year 2026 it lists general corporate EBITDA expenses of $235 million to $245 million, interest expense of $255 million to $265 million, an effective tax rate on adjusted earnings of 24% to 26%, capital additions of approximately $800 million and depreciation and amortization of approximately $680 million. (Owens Corning Q3 2026 release (Form 8-K, Exhibit 99.1), Nov 4, 2026)

A consensus figure is the average of the models published by the analysts who cover Owens Corning, collected by a data provider and revised up to the day of the report. A quarter that lands above it says how expectations were set as much as how the business did, and the share price on the day also reflects the guidance and the lines no consensus covers.

The consensus figures on this page are Yahoo Finance's, as pulled on the date shown. Each comes with the number of analysts behind it; the smaller that number, the more one revised estimate can move the average.

The figures below are the ones Owens Corning's own release and filings put weight on for Q3 2026, with the latest reported value for each.

What the quarter means for a holding is a separate question from what it reported. The case for and against owning OC is on is OC a buy or a sell?, what analysts expect next is on the OC forecast, and what the company does is on the Owens Corning (OC) stock page.

Every number on this page can be traced to a document Owens Corning published. Checking one takes a couple of minutes, and it is worth doing before you quote a figure anywhere.

• The results release is the document linked in the source line above. Companies publish it on their investor relations site at the moment results go out, and it carries the headline tables: revenue, operating income, net income and EPS for the quarter and the year-ago quarter.
• The same release is filed with the SEC as Exhibit 99.1 to a Form 8-K under Item 2.02, usually on the day of the report. The SEC copy does not change after the fact, which makes it the safer thing to link when you cite a number.
• The quarterly report (Form 10-Q) follows within a few weeks and carries the full financial statements, the segment note and management's discussion of what changed. The fourth quarter is covered by the annual report (Form 10-K) instead.
• Restated comparisons are flagged in the notes on this page. When a company redraws its segments or changes how it adjusts EPS, it restates the year-ago column, so the year-ago figure in a new release can differ from the one printed a year ago. This page always uses the comparison in the newer release, because that is the like-for-like one.

A walk-through of every line in a release, with what each one tells you, is in how to read an earnings report.