Company: OC
Filing Date: 2025-04-30
Form Type: 8-K/A
Source: 0001370946-25-000163
Chunk: 1

Company: Owens Corning
Filing Date: 2025-04-30
Form: 8-K/A
Chunk 1
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 | Trading Symbol(s) |     | Name of each exchange on which registered |
| Common Stock, par value $0.01 per share                     |     | OC                |     | New York Stock Exchange                   |

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

| ☐ |     | Emerging growth company                                                                                                                                                                                                                                    |
| ☐ |     | If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. |

#### Explanatory Note
On February 14, 2025, Owens Corning (the “Company”) filed a Current Report on Form 8-K (the “Original 8-K”) disclosing (1) an expected impairment charge associated with the announced sale of the Company’s global glass reinforcements business (the “GR Business”); (2) that, beginning with the Quarterly Report on Form 10-Q for the period ended March 31, 2025, the GR Business’s financial results would be reflected in the Company’s consolidated financial statements as discontinued operations for all periods presented, and the GR Business would be classified as “held for sale;” and (3) that the Company was unable in good faith to determine an estimate of the amount or range of amounts of the impairment charge. The Company is filing this Amendment No. 1 to Form 8-K to amend the Original 8-K to report an estimated amount of the impairment charge related to the sale of the GR Business. The disclosure included in the Original 8-K otherwise remains unchanged.

| Item 2.06. |     | Material Impairments. |

On April 25, 2025, the Company determined that the estimated pre-tax noncash impairment charge related to the sale of the GR Business is expected to be approximately $360 million, which will be reflected in its consolidated financial statements for the quarter ended March 31, 2025 and will be reported in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2025.

### SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended