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STOCK COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2025

Share-Based Payment Arrangement [Abstract]

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award

Stock-based compensation expense included in both Marketing and administrative expenses and Net earnings/(loss) from discontinued operations attributable to Owens Corning, net of tax in the accompanying Consolidated Statements of Earnings is as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
(In millions)			2025						2024						2025						2024
Total stock-based compensation expense from continuing operations			$	16					$	37					$	36					$	50
Total stock-based compensation expense from discontinued operations			2						2						3						3
Total stock-based compensation expense			$	18					$	39					$	39					$	53

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity

The following table summarizes the Company’s RSU activity:

			Number of RSUs						Weighted-Average Fair Value
Balance at December 31, 2024			1,249,146						$	107.31
Granted			271,073						175.12
Vested			(425,756)						112.32
Forfeited			(25,906)						154.54
Balance at June 30, 2025			1,068,557						$	121.36

Share-Based Payment Arrangement, Performance Shares, Activity

The following table provides a summary of the grant date fair values of the internal Company-based metric PSUs:

			Six Months Ended June 30,
			2025						2024
Grant date fair value of units granted			$	171.94					$	147.18

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The following table provides a summary of the assumptions for PSUs granted in 2025 and 2024:

			Six Months Ended June 30,
			2025						2024
Expected volatility			32.78%						33.88%
Risk free interest rate			4.14%						3.94%
Expected term (in years)			2.90						2.91
Grant date fair value of units granted			$	221.54					$	195.95

Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Performance-Based Units, Vested and Expected to Vest

The following table summarizes the Company’s PSU activity:

			Number of PSUs						Weighted-Average Grant Date Fair Value
Balance at December 31, 2024			219,075						$	117.23
Granted			120,321						188.47
Vested			—						—
Forfeited			(22,749)						166.54
Balance at June 30, 2025			316,647						$	147.57

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