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RELATED PARTY TRANSACTIONS
 9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS RELATED PARTY TRANSACTIONS
Historically, Qnity has been managed and operated in the normal course with other businesses of DuPont. Accordingly, certain shared costs have been allocated to Qnity and reflected as expenses in the stand-alone unaudited interim Combined Financial
Statements. Management considers the allocation methodologies used to be reasonable and appropriate reflections of the historical expenses attributable to Qnity for purposes of the interim stand-alone financial statements. The expenses reflected in the unaudited interim Combined Financial Statements may not be indicative of expenses that would be incurred by Qnity in the future. All related party transactions approximate prices at cost.

Corporate Expense Allocations
Qnity’s unaudited interim Combined Statements of Operations include general corporate expenses of DuPont for services provided by DuPont for certain support functions that are provided on a centralized basis. These costs were first attributed to Qnity if specifically identifiable to its businesses. If not specifically identifiable to Qnity’s businesses, these costs have been allocated using relevant allocation methods, primarily based on sales metrics, consistently for all periods presented.

Corporate expense allocations were recorded in the unaudited interim Combined Statements of Operations within the following captions:
In millionsThree Months Ended
 September 30,		Nine Months Ended
September 30,
2025202420252024
Selling, general and administrative expenses$58 $57 $168 $172 
Cost of sales8102531
Research and development expenses10102927
Restructuring—6117
Total corporate expense allocations$76 $83 $233 $237 

Parent Company Equity
Net transfers from (to) Parent are included within Parent company net investment on the unaudited interim Combined Statements of Changes in Equity. The components of the net transfers from (to) Parent are as follows:
In millionsThree Months Ended
 September 30,		Nine Months Ended
September 30,
2025202420252024
Cash pooling and general financing activities$(1,828)$(164)$(1,856)$(168)
Less: Corporate cost allocations7683233237
Less: Taxes deemed settled with Parent8166214199
Total net transfers (to) from Parent per unaudited interim Combined Statements of Changes in Equity(1,985)(313)(2,303)(604)
Stock-based compensation and other noncash transfers (to) from Parent(4)—(8)(7)
Net transfers (to) from Parent per unaudited interim Combined Statements of Cash Flows$(1,989)$(313)$(2,311)$(611)

Refer to Note 10 for information on related party transactions with Qnity’s equity method investment entities.