# EDGAR Filing Document

**Accession Number:** 0000024741
**File Stem:** 0001628280-26-043287
**Filing Date:** 2026-6
**Character Count:** 33735
**Document Hash:** ed54b05c2d8924c809e7051deac5d013
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-043287.hdr.sgml**: 20260615

**ACCESSION NUMBER**: 0001628280-26-043287

**CONFORMED SUBMISSION TYPE**: 11-K

**PUBLIC DOCUMENT COUNT**: 39

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260615

**DATE AS OF CHANGE**: 20260615

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CORNING INC /NY
- **CENTRAL INDEX KEY:** 0000024741
- **STANDARD INDUSTRIAL CLASSIFICATION:** DRAWING AND INSULATING NONFERROUS WIRE [3357]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 160393470
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 11-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-03247
- **FILM NUMBER:** 261091734

**BUSINESS ADDRESS:**
- **STREET 1:** ONE RIVERFRONT PLAZA
- **CITY:** CORNING
- **STATE:** NY
- **ZIP:** 14831
- **BUSINESS PHONE:** 6079749000

**MAIL ADDRESS:**
- **STREET 1:** ONE RIVERFRONT PLAZA
- **CITY:** CORNING
- **STATE:** NY
- **ZIP:** 14831

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CORNING GLASS WORKS
- **DATE OF NAME CHANGE:** 19890512

?xml version='1.0' encoding='ASCII'? glw-20260615

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D. C. 20549

FORM 11-K

 ☒ ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For fiscal year ended December 31, 2025

 ☐ TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to _____________

Commission File number 1-3247

 A. Full title of the plan and the address of the plan, if different from that of the issuer named below:

THE CORNING INCORPORATED

INVESTMENT PLAN

 B. Name of issuer of the securities held pursuant to the plan and the address of its principal executive office:

CORNING INCORPORATED

ONE RIVERFRONT PLAZA

CORNING, NY 14831

------

Documents filed as part of this report:

---

| | |
|:---|:---|
| (a) | Index to financial statements filed as part of this report: |
|  | The Statements of Net Assets Available for Benefits as of December 31, 2025 and 2024, the Statement of Changes in Net Assets Available for Benefits for the year ended December 31, 2025 and supplementary information, together with the report of the Independent Registered Public Accounting Firm dated June 15, 2026. The required financial statement schedules, if any, are included in the supplementary information referred to above and should be read in conjunction with the above financial statements. |
| (b) | Exhibit: |
|  | <u>[Exhibit 23 – The consent of Insero & Co. CPAs, LLP](a11kipexhibit23-2025.htm)</u> |

---

------

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, Corning Incorporated Benefits Committee has duly caused this annual report to be signed by the undersigned thereunto duly authorized.

---

| | | |
|:---|:---|:---|
| | | THE CORNING INCORPORATED |
| | | INVESTMENT PLAN |
| Date: June 15, 2026 | By /s/ | DAVID N. SUCHSLAND |
| | | David N. Suchsland |
| | | Chair |
| | | Corning Incorporated Benefits Committee |

---

------

**Corning Incorporated Investment Plan Financial Statements and Supplemental Schedule December 31, 2025 and 2024**

------

**Corning Incorporated Investment Plan<br>Index<br>December 31, 2025 and 2024**<br>

---

| | |
|:---|:---|
| | **Page (s)** |
| **<u>[Report of Independent Registered Public Accounting Firm](#i4c1da110c054480c9736d0367124ef8d_1)</u>** | 6 |
| **Financial Statements** |  |
| <u>[Statements of Net Assets Available for Benefits](#i4c1da110c054480c9736d0367124ef8d_1)</u> | 7 |
| <u>[Statement of Changes in Net Assets Available for Benefits](#i4c1da110c054480c9736d0367124ef8d_1)</u> | 8 |
| <u>[Notes to Financial Statements](#i4c1da110c054480c9736d0367124ef8d_1)</u> | 9-17 |
| **Supplemental Schedule\*** |  |
| <u>[Schedule of Assets (Held at End of Year)](#i4c1da110c054480c9736d0367124ef8d_1)</u> | 18 |

---

\* Other schedules required by Section 2520.103-10 of the United States Department of Labor's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974 have been omitted because they are not applicable.

------

**<u>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

To the Corning Incorporated Benefits Committee and

the Participants of the Corning Incorporated Investment Plan

**Opinion on the Financial Statements**

We have audited the accompanying statements of net assets available for benefits of Corning Incorporated Investment Plan (the Plan) as of December 31, 2025 and 2024, the related statement of changes in net assets available for benefits for the year ended December 31, 2025, and the related notes to the financial statements (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the net assets available for benefits of the Plan as of December 31, 2025 and 2024, and the changes in net assets available for benefits for the year ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

**Basis for Opinion** 

These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on the Plan's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Plan in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Plan has determined it is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plan's internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

**Supplemental Information**

The supplemental information in the accompanying schedule of assets (held at end of year) as of December 31, 2025 has been subjected to audit procedures performed in conjunction with the audit of the Plan's financial statements. The supplemental information is presented for the purpose of additional analysis and is not a required part of the financial statements but includes supplemental information required by the Department of Labor's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. The supplemental information is the responsibility of the Plan's management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information in the accompanying schedule, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the Department of Labor's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our opinion, the supplemental information in the accompanying schedule is fairly stated in all material respects in relation to the financial statements as a whole.

Respectively submitted,

/s/ Insero & Co. CPAs, LLP

Certified Public Accountants

We have served as the Plan's auditor since 2005.

Rochester, New York

June 15, 2026

------

**Corning Incorporated Investment Plan<br>Statements of Net Assets Available for Benefits<br>December 31, 2025 and 2024**<br>

*(in thousands)*

---

| | | |
|:---|:---|:---|
| | **2025** | **2024** |
| **Assets** |  |  |
| Interest in Corning Incorporated |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Master Investment Trust at fair value | $5074730 | $4040959 |
| Receivables: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Notes receivable from participants | 30296 | 22275 |
| **Net assets available for benefits** | $**5105026** | $**4063234** |

---

The accompanying notes are an integral part of these financial statements.

------

**Corning Incorporated Investment Plan<br>Statement of Changes in Net Assets Available for Benefits<br>Year Ended December 31, 2025**<br>

*(in thousands)*

---

| | |
|:---|:---|
| **Additions to net assets attributed to:** | |
| &nbsp;&nbsp;&nbsp;&nbsp;Investment income |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Plan's interest in the Corning Incorporated Master Investment Trust investment income | $819030 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest income from notes receivable from participants | 1983 |
|  | 821013 |
| &nbsp;&nbsp;&nbsp;&nbsp;Contributions |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employer, net of forfeitures applied | 56241 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Participant | 176897 |
|  | 233138 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total additions | 1054151 |
| **Deductions from net assets attributed to:** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Benefits paid directly to participants | 380391 |
| &nbsp;&nbsp;&nbsp;&nbsp;Administrative expenses | 1121 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total deductions | 381512 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net increase | 672639 |
| Transfers from Corning Incorporated Investment Plan for Unionized Employees | 1180 |
| Transfers of assets | 367973 |
| Net assets available for benefits |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Beginning of year | 4063234 |
| &nbsp;&nbsp;&nbsp;&nbsp;End of year | $5105026 |

---

The accompanying notes are an integral part of these financial statements.

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**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

**1.** **Description of Plan**

**General** The following brief description of the Corning Incorporated Investment Plan (the "Plan") is provided for general information purposes only. Participants should refer to the Plan document and summary plan description for a more complete description of the Plan's provisions.

The Plan is a defined contribution profit-sharing plan established in January 1967 and is subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended ("ERISA").

Effective December 31, 2025, the J A Solar AZ, LLC 401(k) Retirement Plan and the Hemlock Semiconductor Employees' Cap Accumulation Plan were merged into the Plan. As a result, the net assets and participant account balances of the plans were transferred to the Plan on that date and are therefore reflected in the accompanying financial statements as of December 31, 2025. The approximate value of the assets transferred was $368 million. This includes approximately $5 million of notes receivable from participants.

**Administration** The Plan is administered by the Corning Incorporated Benefits Committee (the "Benefits Committee"), which is appointed by either the Senior Vice President of Global Compensation and Benefits or the Senior Vice President of Human Resources of Corning Incorporated (the "Company"). Except for matters relating to the Plan's investment options, the Benefits Committee administers the Plan in accordance with its terms and applicable laws and has all necessary and appropriate powers to carry out the provisions of the Plan.

The Investment Committee, appointed by the Chief Financial Officer, is generally responsible for the investment options under the Plan.

**Trustee and Recordkeeper** The Plan's assets are held by The Bank of New York Mellon, as trustee (the "Trustee"). The recordkeeper is Empower Retirement, LLC.

**Eligibility** The Plan covers most employees of the Company and participating subsidiaries who are not members of a union. An employee is eligible for participation in the Plan upon reaching the age of 18 and completing one year of eligible service (or if earlier, upon satisfying the special service requirements with respect to employee contributions for certain long-term part-time employees). Notwithstanding the foregoing, an employee who has attained age 18 and is scheduled on a normal basis to work at least 16 hours a week shall be immediately eligible.

**Participant Accounts** Each participant's account is credited with the participant's contribution and allocations of (*a*) the Company's contribution and (*b*) Plan earnings, and charged for withdrawals and administrative expenses. Trustee and investment management fees are deducted from the earnings credited to participants' accounts. A flat monthly fee is charged to each participant's account to defray certain administrative expenses of the Plan and is determined by the Plan administrator. The benefit to which a participant is entitled is the benefit that can be provided from the participant's vested balance.

**Vesting** Participants are vested immediately in their contributions plus actual earnings thereon. Company contributions to the Plan are fully vested after three years of service. All Company contributions become fully vested upon attainment of Early or Normal Retirement Age, total and permanent disability, or death.

------

**Corning Incorporated Investment Plan<br>Notes to Financial Statements**<br>**December 31, 2025 and 2024**<br>

**Contributions** – **Employer** Employees receive matching contributions that equal 100% of the first 2% of eligible pay contributed and 50% of the next 4% of the eligible pay contributed.

Forfeiture balances of terminated participants' non-vested accounts are used to reduce future employer contributions to the Plan.

**Contributions** – **Participants** Generally, participants may contribute up to 75% of their eligible compensation to the Plan on a before-tax basis, after-tax basis, Roth basis or any combination of the three.

The maximum amount a participant could contribute in total to the Plan on a before-tax basis or Roth basis in 2025 was $23,500. The Plan permits employees who have attained age 50 or older during a given year to contribute additional before-tax or Roth amounts up to the prescribed Internal Revenue Code ("IRC") limitation for "catch-up contributions."

The Plan includes an auto-enrollment provision whereby all newly eligible employees are automatically enrolled in the Plan unless they affirmatively elect not to participate in the Plan or they make an affirmative election to contribute to the Plan. Automatically enrolled participants have their before-tax deferral rate set at 6% of eligible compensation. New employees have 90 days in which to change or opt-out of this provision before deferrals begin.

Such auto-enrolled new employee shall have their before-tax contribution automatically increased annually in 1% increments until the employee's contribution percentage reaches 10% of eligible compensation, provided the employee has not elected to opt-out of the automatic increase feature.

------

**Corning Incorporated Investment Plan<br>Notes to Financial Statements**<br>**December 31, 2025 and 2024**<br>

Participants may elect to have their contributions invested in the investment options listed below:

Vanguard Federal Money Market Fund

Vanguard Total Bond Market Index Trust

Vanguard Total Stock Market Index Trust

Vanguard Total International Stock Market Index Trust

Vanguard Target Retirement 2070 Trust Select

Vanguard Target Retirement 2065 Trust Select

Vanguard Target Retirement 2060 Trust Select

Vanguard Target Retirement 2055 Trust Select

Vanguard Target Retirement 2050 Trust Select

Vanguard Target Retirement 2045 Trust Select

Vanguard Target Retirement 2040 Trust Select

Vanguard Target Retirement 2035 Trust Select

Vanguard Target Retirement 2030 Trust Select

Vanguard Target Retirement 2025 Trust Select

Vanguard Target Retirement 2020 Trust Select

Vanguard Target Retirement Income Trust Select

Vanguard Target Retirement Income Trust Select III

Corning Common Stock Fund (a)

 (a) The Corning Common Stock Fund was closed to new money effective July 1, 2009.

**Payment of Benefits** Benefit payments are made upon retirement (i.e., at least age 55 with five years of service), or in the event of a participant's total and permanent disability, death or other termination of employment. A retired participant can elect to receive distributions in a lump sum, installments, or intermittent withdrawals. The Plan also provides for withdrawals by participants prior to termination in certain instances.

**Administrative Expenses** Plan expenses can be paid by the Plan or the Company.

**Notes Receivable from Participants** Participants are eligible to obtain loans from the Plan. Loans are limited to one loan per participant with a repayment term not to exceed 4.5 years, except for primary residence loans for which the term may not exceed 10 years. The maximum amount of any loan is the lesser of one-half of the vested account balance or $50,000. The interest rate on a loan is established by the Benefits Committee. Participants are charged a fee on all loans, which reduces the loan proceeds.

**2.** **Summary of Significant Accounting Policies**

**Basis of Accounting** The accompanying financial statements are prepared on the accrual basis of accounting.

**Use of Estimates** The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of net assets available for benefits and changes therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods could differ from those estimates.

------

**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

**Basis of Allocation from the Corning Incorporated Master Investment Trust** The Plan has a specific interest in the Corning Incorporated Master Investment Trust (the "Master Trust") in which another plan sponsored by the Company also participates. The Plan's specific interest in the Master Trust is credited or charged for contributions, transfers, and benefit payments relating to its participants. Realized gains and losses and changes in net unrealized appreciation or depreciation on investments, income (loss) from investments and expenses reflect the Plan's specific interest in the Master Trust.

**Valuation of Master Trust Investments** Investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability at the measurement date. See Note 4 for further discussion of fair value measurements.

Interest is accrued by the Master Trust as earned, and dividends are recorded on the ex-dividend date.

Purchases and sales of securities are recorded by the Master Trust on a trade-date basis. Realized gains and losses for security transactions are reported using the average cost method. Unrealized gains and losses represent the difference between the cost and fair value of securities. Net appreciation/depreciation includes unrealized and realized gains and losses on investments bought and sold as well as held during the year.

**Payment of Benefits** Benefits are recorded when paid.

**New Accounting Standards**

There were no new accounting standards adopted during the year ended December 31, 2025 that materially impacted the Plan's disclosures.

**Risks and Uncertainties** The Plan's investments are exposed to various risks, such as changes in interest rates, credit risks and market returns. Market risks include global events which could impact the value of investment securities, such as a pandemic or international conflict. Due to the level of risk associated with certain investments and the level of uncertainty related to changes in the value of these investments, it is at least reasonably possible that changes in valuations in the near term would materially affect participants' account balances and the amounts of such investments reported in the Plan's financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;

**Notes Receivable from Participants** Notes receivable from participants are measured at their unpaid principal balance plus any accrued but unpaid interest. Delinquent participant loans are reclassified as distributions based upon the terms of the Plan document.

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**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

**3.** **Investments**

The following presents the Master Trust's investments and the Plan's interest in Master Trust, at fair value, at December 31 (in thousands):

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **2025** | **2025** | **2024** | **2024** |
| | **Master <br>Trust <br>Balance** | **Plan's <br>Interest in <br>Master Trust <br>Balance** | **Master <br>Trust <br>Balance** | **Plan's <br>Interest in <br>Master Trust <br>Balance** |
| Collective Trust Funds | $4503842 | $4103621 | $3941764 | $3598232 |
| Short-Term Investment Funds | 607596 | 574376 | 224827 | 190789 |
| Corning Common Stock | 487273 | 384622 | 310647 | 243401 |
| Preferred Stock | 387 |  | 387 |  |
|  | **5599098** | **5062619** | **4477625** | **4032422** |
| Receivable from Securities Sold, Dividends, and Other | 13506 | 12111 | 9881 | 8552 |
| Accrued Investment Manager Fees | (3) |  | (50) | (15) |
|  | $**5612601** | $**5074730** | $**4487456** | $**4040959** |

---

Investment income of the Master Trust for the year ended December 31, 2025 is as follows (in thousands):

---

| | |
|:---|:---|
| | **Master Trust** |
| Net appreciation in fair value of investments | $916651 |
| Interest and dividends | 16521 |
| **Total investment income** | $**933172** |

---

**4.** **Fair Value Measurements**

The Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820, Fair Value Measurement and Disclosure ("ASC 820") defines the fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Plan considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance.

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**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

ASC 820 also establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

---

| | |
|:---|:---|
| Level 1 | Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. |
| Level 2 | Inputs to the valuation methodology include: |

---

●  Quoted prices for similar assets or liabilities in active markets;

●  Quoted prices for identical or similar assets or liabilities in inactive markets;

●  Inputs other than quoted prices that are observable for the asset or liability; and

●  Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

---

| | |
|:---|:---|
| | If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. |
| Level 3 | Inputs to the valuation methodology are unobservable and significant to the fair value measurement. |

---

The asset's or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs.

Following is a description of the valuation methodologies used for assets measured at fair value. There were no changes in the methodologies used at December 31, 2025 and 2024.

*Corning common stock and short-term investment funds:* Valued at the closing price reported on the active market on which the individual securities are published.

*Collective trust funds:* Valued at the net asset value ("NAV") of shares held by the Master trust at year end. The NAV is used as a practical expedient to estimate fair value. The NAV is obtained from information provided by the investment advisor and represents the fair value of the underlying investments.

*Preferred stock:* Valued at a fixed price as per information received from investment managers.

While the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

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**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

The following tables set forth by level, within the fair value hierarchy, the Master Trust's assets at fair value as of December 31, 2025 and 2024 (in thousands):

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Assets at Fair Value as of December 31, 2025** | **Assets at Fair Value as of December 31, 2025** | **Assets at Fair Value as of December 31, 2025** | **Assets at Fair Value as of December 31, 2025** |
| | **Level 1** | **Level 2** | **Level 3** | **Total** |
| **Assets within the Master Trust:** | | | | |
| &nbsp;&nbsp;&nbsp;&nbsp;Short-Term Investment Funds | $607596 | $— |  | $607596 |
| &nbsp;&nbsp;&nbsp;&nbsp;Preferred Stock |  |  | $387 | 387 |
| &nbsp;&nbsp;&nbsp;&nbsp;Corning Common Stock | 487273 |  |  | 487273 |
| **Total Investments** | $**1094869** | $**—** | $**387** | $**1095256** |
| &nbsp;&nbsp;&nbsp;&nbsp;Investments Measured at Net Asset Value (a) |  |  |  | 4503842 |
| **Total Investment at Fair Value** |  |  |  | $**5599098** |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Assets at Fair Value as of December 31, 2024** | **Assets at Fair Value as of December 31, 2024** | **Assets at Fair Value as of December 31, 2024** | **Assets at Fair Value as of December 31, 2024** |
| | **Level 1** | **Level 2** | **Level 3** | **Total** |
| **Assets within the Master Trust:** | | | | |
| &nbsp;&nbsp;&nbsp;Short-Term Investment Funds | $224827 | $— |  | $224827 |
| &nbsp;&nbsp;&nbsp;Preferred Stock |  |  | $387 | 387 |
| &nbsp;&nbsp;&nbsp;Corning Common Stock | 310647 |  |  | 310647 |
| **Total Investments** | $**535474** | $**—** | $**387** | $**535861** |
| &nbsp;&nbsp;&nbsp;Investments Measured at Net Asset Value (a) |  |  |  | 3941764 |
| **Total Investment at Fair Value** |  |  |  | $**4477625** |

---

(a) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts included in the Corning Master Trust Fund (Note 3).

The table below sets forth a summary of changes in the fair value of the Plan's Level 3 investments for the year ended December 31, 2025 (in thousands):

---

| | |
|:---|:---|
| Balance, Beginning of the year | $387 |
| Unrealized gain (loss) |  |
| **Balance, End of the year** | $**387** |

---

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**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

**5.** **Plan Termination**

Although the Company has not expressed any intent to do so, it has the right to terminate the Plan subject to the provisions of ERISA and the IRC. In the event of Plan termination, all amounts credited to participants' accounts will become 100% vested and will be distributed to participants in accordance with Plan provisions.

**6.** **Tax Status**

The Plan received a favorable determination letter dated July 6, 2017 from the Internal Revenue Service ("IRS") indicating that it meets the requirements of Section 401(a) and 501(a) of the IRC and has qualified status as an employee retirement plan. The Plan has been amended since receiving the determination letter. The Plan administrator believes that the Plan is designed and is currently being operated in compliance with the applicable provisions of the IRC.

Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

**7.** **Related Parties (in thousands)**

Certain investments in the Master Trust are shares of the short-term investment fund managed by the Trustee. Transactions with this investment qualify as party-in-interest transactions. Notes receivable from participants also qualify as party-in-interest transactions.

The Master Trust held common stock issued by the Company of $487,273 and $310,647 as of December 31, 2025 and 2024, respectively.

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**Corning Incorporated Investment Plan<br>Notes to Financial Statements<br>December 31, 2025 and 2024**<br>

**8.** **Reconciliation of Financial Statements to Form 5500 (in thousands)**

The following is a reconciliation of the financial statements as of and for the year ended December 31, 2025 to the Form 5500:

---

| | | |
|:---|:---|:---|
| | **2025** | **2024** |
| Net assets available for benefits per the financial statements | $5105026 | $4063234 |
| Amounts allocated to withdrawing participants | (108) | (3689) |
| Net assets available for benefits per the Form 5500 | $5104918 | $4059545 |
| Benefits paid directly to participants per the financial statements | $380391 |  |
| Add: Amounts allocated to withdrawing participants at December 31, 2025 | 108 |  |
| Less: Amounts allocated to withdrawing participants at December 31, 2024 | (3689) |  |
| Benefits paid to participants per the Form 5500 | $376810 |  |
| Net increase in net assets available for benefits per the financial statements | $672639 |  |
| Change in amounts allocated to withdrawing participants | 3581 |  |
| Net income per the Form 5500 | $676220 |  |

---

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**Corning Incorporated Investment Plan<br>Schedule of Assets (Held at End of Year)<br>December 31, 2025**<br>

*(in thousands)*

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| | | | |
|:---|:---|:---|:---|
| **Identity of Issuer,** | **Identity of Issuer,** | | |
| **Borrower, Lessor or** | **Borrower, Lessor or** | | |
| **Similar Party** | **Similar Party** | **Description of Investment Including**<br>**Maturity Date, Rate of Interest,**<br>**Collateral, Par, or Maturity Value** |<br>**Current**<br>**Value** |
|  |  | Maturity dates ranging from 2026 through |  |
| \* | Participant loans | 2035 and interest rates ranging from | $30296 |
|  |  | 4.25% - 9.50% |  |

---

\* Denotes party-in-interest

## Ex-23

**Exhibit 23**

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We consent to the incorporation by reference in the Registration Statement (No. 333-82926 and No. 333-26049) on Form S-8 of Corning Incorporated of our report dated June 15, 2026, relating to our audit of the financial statements and supplemental schedule of the Corning Incorporated Investment Plan, which appears in this Annual Report on Form 11-K of the Corning Incorporated Investment Plan for the year ended December 31, 2025.

/s/ Insero & Co. CPAs, LLP

Certified Public Accountants

Rochester, New York

June 15, 2026

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