XML 29 R15.htm IDEA: XBRL DOCUMENT
v3.25.3

EARNINGS PER SHARE CALCULATIONS | 9 Months Ended
--- | ---
Sep. 30, 2025
Earnings Per Share [Abstract] |
EARNINGS PER SHARE CALCULATIONS | EARNINGS PER SHARE CALCULATIONS On the Separation and Distribution Date, 209 million shares of the Company's common stock, par value $0.01 per share, were distributed to DuPont shareholders of record as of October 22, 2025. This share amount is being utilized for the calculation of basic and diluted earnings per share for all periods presented prior to the Separation as all common stock was owned by DuPont prior to the Separation. For all periods presented, it is assumed that there are no dilutive equity instruments as there were no equity awards of Qnity outstanding prior to the Separation. Therefore, the calculation of basic and diluted earnings per share is the same.
Net Income for Earnings Per Share Calculations - Basic & Diluted | Three Months Ended September 30, | Nine Months Ended September 30,
In millions, except per share amounts | 2025 | 2024 | 2025 | 2024
Net income | $ | 223 |  | $ | 207 |  | $ | 620 |  | $ | 503 |
Net income attributable to noncontrolling interests | 12 |  | 8 |  | 28 |  | 23 |
Net income attributable to common stockholders | $ | 211 |  | $ | 199 |  | $ | 592 |  | $ | 480 |
Weighted-average common shares - basic and diluted | 209 | 209 | 209 | 209
Earnings attributable to common stockholders - basic and diluted | $ | 1.01 |  | $ | 0.95 |  | $ | 2.83 |  | $ | 2.30 |

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration