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Owens Corning (OC) Fundamental Analysis & AI Grade 2026

OC NYSE Abrasive, Asbestos & Misc Nonmetallic Mineral Prods DE CIK: 0001370946
Updated This Month • Analysis: May 8, 2026 • SEC Data: 2026-03-31
Combined AI Grade
C
76% Confidence
NEUTRAL
D
85% Conf
B
68% Conf

📊 OC Key Takeaways

Revenue: $2.3B
Net Margin: -4.6%
Free Cash Flow: $-387.0M
Current Ratio: 1.24x
Debt/Equity: 1.41x
EPS: $-1.29
AI Grade: D with 85% confidence
Owens Corning (OC) receives a C fundamental grade with 76% confidence from our AI analysis based on SEC 10-K filings. With revenue of $2.3B, net profit margin of -4.6%, and return on equity (ROE) of -2.9%, Owens Corning demonstrates mixed fundamentals in the Materials sector. Below is our complete OC stock analysis for 2026.

Is Owens Corning (OC) a Good Investment?

Claude

Owens Corning faces severe financial distress with a $105M net loss on $2.3B revenue, negative operating cash flow of -$154M, and free cash flow hemorrhaging of -$387M annually. The company's $5.1B debt load combined with weak interest coverage of 1.8x and deteriorating cash position creates an unsustainable structure requiring urgent operational restructuring or capital injection.

ChatGPT

Owens Corning generates strong cash flow ($1.79B OCF) and solid free cash flow (9.5% margin) despite a GAAP net loss, indicating meaningful non-cash items or working-capital effects. Profitability is under pressure with a 3.6% operating margin, negative ROE, and thin 1.4x interest coverage alongside elevated leverage. Margin recovery and deleveraging are required to translate cash strength into durable earnings quality.

Owens Corning Key Strengths (OC)

Claude
  • + Revenue growth of 2.6% YoY demonstrates residual market demand
  • + Gross margin of 22.5% shows reasonable production efficiency despite profitability issues
  • + Asset base of $13.1B provides some equity cushion above liabilities
ChatGPT
  • + Robust operating cash flow and positive FCF after heavy capex
  • + Healthy gross margin of 28.1%
  • + Modest top-line growth (+2.6% YoY)

OC Stock Risks: Owens Corning Investment Risks

Claude
  • ! Fundamental unprofitability with -$4.6% net margin indicates structural business challenges
  • ! Negative operating cash flow of -$154M signals deteriorating operational performance and inability to self-fund
  • ! Unsustainable free cash flow of -$387M annually would deplete $272M cash reserves in under 12 months at current burn rate
  • ! High leverage (1.41x debt-to-equity) combined with weak 1.8x interest coverage creates acute refinancing risk
  • ! Quick ratio of 0.74x indicates insufficient liquid assets to cover short-term obligations
ChatGPT
  • ! Negative net income and sharply lower EPS
  • ! Low interest coverage (1.4x) with higher leverage (D/E 1.33x)
  • ! Liquidity tightness with quick ratio 0.70 and limited cash

Key Metrics to Watch

Claude
  • * Path to operating cash flow positivity and breakeven profitability
  • * Quarterly free cash flow trends and total cash balance depletion timeline
  • * Debt restructuring or refinancing activities and covenant compliance
  • * Operating margin expansion and cost structure reduction initiatives
  • * Working capital management and capital expenditure reduction plans
ChatGPT
  • * Operating margin
  • * Interest coverage

Owens Corning (OC) Financial Metrics & Key Ratios

Revenue
$2.3B
Net Income
$-105.0M
EPS (Diluted)
$-1.29
Free Cash Flow
$-387.0M
Total Assets
$13.1B
Cash Position
$272.0M

💡 AI Analyst Insight

Owens Corning presents a mixed fundamental picture. Review the detailed metrics above to form your own investment thesis.

OC Profit Margin, ROE & Profitability Analysis

Gross Margin 22.5%
Operating Margin 5.3%
Net Margin -4.6%
ROE -2.9%
ROA -0.8%
FCF Margin -17.1%

OC vs Materials Sector: How Owens Corning Compares

How Owens Corning compares to Materials sector averages

Net Margin
OC -4.6%
vs
Sector Avg 10.0%
OC Sector
ROE
OC -2.9%
vs
Sector Avg 14.0%
OC Sector
Current Ratio
OC 1.2x
vs
Sector Avg 1.6x
OC Sector
Debt/Equity
OC 1.4x
vs
Sector Avg 0.6x
OC Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Owens Corning Stock Overvalued? OC Valuation Analysis 2026

Based on fundamental analysis, Owens Corning shows some fundamental concerns relative to the Materials sector in 2026.

Return on Equity
-2.9%
Sector avg: 14%
Net Profit Margin
-4.6%
Sector avg: 10%
Revenue Growth
N/A
Year-over-year
Debt/Equity
1.41x
Sector avg: 0.6x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Owens Corning Balance Sheet: OC Debt, Cash & Liquidity

Current Ratio
1.24x
Quick Ratio
0.74x
Debt/Equity
1.41x
Debt/Assets
71.9%
Interest Coverage
1.82x
Long-term Debt
$5.1B

OC Revenue & Earnings Growth: 5-Year Financial Trend

OC 5-year financial data: Year 2021: Revenue $8.5B, Net Income $405.0M, EPS $3.68. Year 2022: Revenue $9.8B, Net Income -$383.0M, EPS $-3.53. Year 2023: Revenue $9.8B, Net Income $995.0M, EPS $9.54. Year 2024: Revenue $11.0B, Net Income $1.2B, EPS $12.70. Year 2025: Revenue $10.1B, Net Income $1.2B, EPS $13.14.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Owens Corning's revenue has grown significantly by 19% over the 5-year period, indicating strong business expansion. The most recent EPS of $13.14 reflects profitable operations.

OC Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-17.1%
Free cash flow / Revenue

OC Quarterly Earnings & Performance

Quarterly financial performance data for Owens Corning including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $2.3B -$93.0M $-1.08
Q3 2025 $2.7B -$224.0M $-2.63
Q2 2025 $2.5B $270.0M $3.15
Q1 2025 $2.0B -$93.0M $-1.08
Q3 2024 $2.5B $285.0M $3.65
Q2 2024 $2.6B $285.0M $3.24
Q1 2024 $2.3B $299.0M $3.40
Q3 2023 $2.5B $304.0M $3.71

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Owens Corning Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$154.0M
Cash generated from operations
Stock Buybacks
$22.0M
Shares repurchased (TTM)
Capital Expenditures
$233.0M
Investment in assets
Dividends Paid
$63.0M
Returned to shareholders

OC SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Owens Corning (CIK: 0001370946)

📋 Recent SEC Filings

Date Form Document Action
May 29, 2026 4 xslF345X06/wk-form4_1780085561.xml View →
May 12, 2026 4 xslF345X06/wk-form4_1778616659.xml View →
May 12, 2026 4 xslF345X06/wk-form4_1778616653.xml View →
May 12, 2026 4 xslF345X06/wk-form4_1778616644.xml View →
May 12, 2026 4 xslF345X06/wk-form4_1778616639.xml View →

Frequently Asked Questions about OC

What is the AI rating for OC?

Owens Corning (OC) has a Combined AI Grade of C from Claude (D) and ChatGPT (B) with 76% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are OC's key strengths?

Claude: Revenue growth of 2.6% YoY demonstrates residual market demand. Gross margin of 22.5% shows reasonable production efficiency despite profitability issues. ChatGPT: Robust operating cash flow and positive FCF after heavy capex. Healthy gross margin of 28.1%.

What are the risks of investing in OC?

Claude: Fundamental unprofitability with -$4.6% net margin indicates structural business challenges. Negative operating cash flow of -$154M signals deteriorating operational performance and inability to self-fund. ChatGPT: Negative net income and sharply lower EPS. Low interest coverage (1.4x) with higher leverage (D/E 1.33x).

What is OC's revenue and growth?

Owens Corning reported revenue of $2.3B.

Does OC pay dividends?

Owens Corning pays dividends, with $63.0M distributed to shareholders in the trailing twelve months.

Where can I find OC SEC filings?

Official SEC filings for Owens Corning (CIK: 0001370946) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is OC's EPS?

Owens Corning has a diluted EPS of $-1.29.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is OC's fundamental grade?

Based on our AI fundamental analysis in June 2026, Owens Corning has a C grade with 76% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is OC stock overvalued or undervalued?

Valuation metrics for OC: ROE of -2.9% (sector avg: 14%), net margin of -4.6% (sector avg: 10%). Compare these metrics with sector averages to assess valuation.

What is OC's AI grade for 2026?

Our dual AI analysis gives Owens Corning a combined C grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is OC's free cash flow?

Owens Corning's operating cash flow is $-154.0M, with capital expenditures of $233.0M. FCF margin is -17.1%.

How does OC compare to other Materials stocks?

Vs Materials sector averages: Net margin -4.6% (avg: 10%), ROE -2.9% (avg: 14%), current ratio 1.24 (avg: 1.6).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 8, 2026 | Data as of: 2026-03-31 | Powered by Claude AI