Owens Corning (OC) director Paul Edward Martin reports new stock awards and accruals
Rhea-AI Filing Summary
Owens Corning director Paul Edward Martin reported two equity-related acquisitions of common stock. On August 7, 2026, he received 296 shares at a reference value of $157.10 per share as the deferred share portion of his quarterly director retainer and fees. On August 6, 2026, he accrued 41.97 shares at a reference value of $150.60 per share through dividend equivalents on deferred stock units. Both positions are held with direct ownership.
Positive
- None.
Negative
- None.
Insider Trade Summary
Net Buyer: 337.97 shares
Net Buy
2 txns
Insider
Martin Paul Edward
Role
Director
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Grant/Award | $.01 Par Value Common F2 | 296 | $157.10 | $47K |
| Grant/Award | $.01 Par Value Common F1 | 41.97 | $150.60 | $6K |
Holdings After Transaction:
$.01 Par Value Common — 8,338.431 shares (Direct)
Footnotes (2)
- F1. Accrual of dividend equivalents on deferred stock units.
- F2. Deferred share portion of quarterly Director retainer/fees.
Key Figures
Shares granted (retainer/fees): 296 shares
Grant reference price: $157.10 per share
Dividend equivalent shares: 41.97 shares
+1 more
4 metrics
Shares granted (retainer/fees)
296 shares
Deferred share portion of quarterly Director retainer/fees on August 7, 2026
Grant reference price
$157.10 per share
Deferred share portion of quarterly Director retainer/fees on August 7, 2026
Dividend equivalent shares
41.97 shares
Accrual of dividend equivalents on deferred stock units on August 6, 2026
Dividend equivalent reference price
$150.60 per share
Accrual of dividend equivalents on deferred stock units on August 6, 2026
Key Terms
dividend equivalents, deferred stock units, Director retainer/fees
3 terms
dividend equivalents financial
"Accrual of dividend equivalents on deferred stock units."
Payments tied to employee or contractor equity awards that mirror the cash dividends paid on the company’s stock; they give the holder the same economic benefit as owning the shares without transferring actual shares—often paid in cash or additional award units when the award becomes payable. Investors care because these payments affect a company’s compensation costs, cash flow and potential share dilution, and they signal how management is being rewarded and aligned with shareholders.
deferred stock units financial
"Accrual of dividend equivalents on deferred stock units."
Deferred stock units are promises from a company to give an employee shares of stock at a future date, often after certain conditions are met or after leaving the company. They function like a form of delayed compensation, allowing employees to earn shares over time. For investors, they represent potential future ownership in the company, but do not provide immediate voting rights or dividends until the shares are actually received.
Director retainer/fees financial
"Deferred share portion of quarterly Director retainer/fees."
AI-generated analysis. How Rhea-AI works. Not financial advice.
FAQ
What insider transactions did Owens Corning (OC) report for Paul Edward Martin?
Owens Corning reported that director Paul Edward Martin acquired 296 shares on August 7, 2026 and 41.97 shares on August 6, 2026 as part of director compensation and dividend equivalents on deferred stock units.
Were the reported Owens Corning (OC) insider holdings direct or indirect?
Both transactions for Paul Edward Martin are reported as direct ownership of Owens Corning common stock, meaning the shares are held in his own name rather than through an intermediary entity or trust.
Do the Owens Corning (OC) Form 4 transactions involve option exercises or only stock awards?
The reported Owens Corning Form 4 shows only stock awards and accruals: deferred share compensation and dividend equivalents on deferred stock units, with no option exercises or derivative security conversions disclosed.