Beredo Gina A. 4

What Happened

• Gina A. Beredo, EVP, CAO & General Counsel of Owens Corning, received 7,929 shares on 2026-02-25 as the settlement of performance share units (PSUs). The grant is recorded as an acquisition (code A) at $0.00 per share.
• Simultaneously, 3,538 shares were withheld (recorded as a disposition, code F) to satisfy tax withholding obligations at $123.48 per share, a withholding value of $436,872. This was not an open-market sale but a routine tax-withholding action tied to the PSU settlement.

Key Details

• Transaction date: 2026-02-25; Filing date: 2026-02-27 (filed within the typical two-business-day Form 4 window).
• Items reported: A — 7,929 shares acquired @ $0.00 (award); F — 3,538 shares withheld @ $123.48 (disposed) = $436,872.
• Shares owned after transaction: Not specified in the provided Form 4 excerpt.
• Footnotes: F1 — Awarded in connection with settlement of PSUs for the performance cycle ended 12/31/2025. F2 — Shares withheld upon settlement to satisfy tax withholding obligations.
• Transaction codes: A = award/grant; F = shares withheld for taxes (not a market sale).

Context

• This was a compensation-related PSU settlement, not a buy or sell indicating a change in market sentiment. The withholding is a common cashless mechanism companies use to cover required taxes when equity is issued, reducing the net shares delivered to the insider.
• For retail investors, awards like this are routine executive compensation events; they do not necessarily signal management’s view of the stock.