v3.25.4
DIVESTITURES (Tables)
 12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Divestitures Including Discontinued Operations
The results of operations of the Electronics Business are presented as discontinued operations as summarized below through the Distribution Date.

For the Years Ended December 31,
In millions202520242023
Net sales$3,940 $4,335 $4,036 
Cost of sales2,109 2,326 2,273 
Research and development expenses277 297 285 
Selling, general and administrative expenses414 505 437 
Amortization of intangibles173 232 262 
Restructuring and asset related charges - net9 9 34 
Acquisition, integration and separation costs323 78 — 
Equity in earnings of nonconsolidated affiliates42 37 16 
Sundry income (expense) - net— 31 17 
Interest expense23 — — 
Income from discontinued operations before income taxes$654 $956 $778 
Provision for income taxes on discontinued operations141 181 166 
Income from discontinued operations, net of tax$513 $775 $612 
Income from discontinued operations attributable to noncontrolling interests31 33 28 
Income from discontinued operations attributable to DuPont stockholders, net of tax$482 $742 $584 
The following table summarizes the major classes of assets and liabilities of the Electronics Business presented as discontinued operations as of December 31, 2024:

In millionsDecember 31, 2024
Assets
Cash and cash equivalents$51 
Accounts and notes receivable - net669 
Inventories598 
Prepaid and other current assets37 
Property, plant and equipment - net1,560 
Goodwill8,252 
Other intangible assets 1,654 
Investments and noncurrent receivables394 
Deferred income tax assets8 
Deferred charges and other assets154 
Total assets of discontinued operations$13,377 
Liabilities
Accounts payable$523 
Income taxes payable120 
Accrued and other current liabilities204 
Deferred income tax liabilities337 
Pension and other post-employment benefits - noncurrent85 
Other noncurrent obligations187 
Total liabilities of discontinued operations$1,456 
The results of operations of the Aramids Business are presented as discontinued operations as summarized below:
For the Years Ended December 31,
In millions202520242023
Net sales$1,297 $1,332 $1,418 
Cost of sales1,024 1,054 1,120 
Research and development expenses28 31 31 
Selling, general and administrative expenses48 71 80 
Amortization of intangibles43 69 71 
Restructuring and asset related charges - net75 21 13 
Goodwill impairment charges768 — 136 
Acquisition, integration and separation costs55 — — 
Equity in earnings of nonconsolidated affiliates24 29 34 
Sundry income (expense) - net2 4 5 
Loss from classification to held for sale444 — — 
(Loss) income from discontinued operations before income taxes$(1,162)$119 $6 
(Benefit from) provision for income taxes on discontinued operations(67)20 22 
(Loss) income from discontinued operations, net of tax$(1,095)$99 $(16)
Income from discontinued operations attributable to noncontrolling interests— — 5 
(Loss) income from discontinued operations attributable to DuPont common stockholders$(1,095)$99 $(21)
The following table summarizes the major classes of assets and liabilities of the Aramids Business classified as held for sale presented as discontinued operations at December 31, 2025 and December 31, 2024:
In millionsDecember 31, 2025December 31, 2024
Assets
Cash and cash equivalents$3 $7 
Accounts and notes receivable - net230 188 
Inventories453 402 
Prepaid and other current assets16 17 
Property, plant and equipment - net769 754 
Goodwill— 754 
Other intangible assets496 538 
Investments and noncurrent receivables201 269 
Deferred income tax assets4 1 
Deferred charges and other assets 90 73 
Valuation allowance to adjust assets to estimated fair value less costs to sell$(406)$— 
Total assets of discontinued operations$1,856 $3,003 
Liabilities
Accounts payable$169 $143 
Income taxes payable8 3 
Accrued and other current liabilities60 43 
Deferred income tax liabilities33 54 
Pension and other post-employment benefits - noncurrent5 6 
Other noncurrent obligations39 26 
Total liabilities of discontinued operations$314 $275 
The results of operations of the M&M Businesses are presented as discontinued operations as summarized below for all periods. The Delrin® Divestiture is reflected through November 1, 2023:
For the Year Ended December 31, 2023
In millions
Net sales$460 
Cost of sales295 
Research and development expenses3 
Selling, general and administrative expenses2 
Acquisition, integration and separation costs 1
195 
Sundry income (expense) - net9 
Loss from discontinued operations before income taxes$(26)
Provision for income taxes on discontinued operations31 
Loss from discontinued operations, net of tax$(57)
Gain on sale, net of tax 2
480 
Income from discontinued operations attributable to DuPont common stockholders$423 
1. Includes costs related to the M&M Divestitures.
2. Gain includes purchase price adjustments related to the M&M Divestitures in 2023.
Discontinued operations activity consists of the following:
(Loss) Income from Discontinued Operations, Net of TaxFor the Years Ended December 31,
In millions202520242023
Electronics Separation $513 $775 $612 
Aramids Divestiture 1
(1,095)99 (16)
M&M Divestitures 2
(2)(27)423 
MOU Activity 3
(201)(36)(426)
Indemnification activity - environmental and legal 4
(35)(24)(50)
Tax related matters 5
(6)57 — 
Other(10)(10)(19)
(Loss) income from discontinued operations, net of tax 6
$(836)$834 $524 
1.The year ended December 31, 2025 reflects the loss from classification to held for sale of $444 million and goodwill impairment charges of $768 million.
2.The year ended December 31, 2024 primarily includes separation costs and purchase price adjustments.
3.Includes the activity subject to the binding Memorandum of Understanding (“MOU”) between Chemours, Corteva Inc ("Corteva"), E. I. du Pont de Nemours and Company ("EIDP") and the Company. The year ended December 31, 2025 includes a charge related to the State of New Jersey legal matters discussed further in Note 16. The year ended December 31, 2023 includes a charge related to the Water District Settlement Agreement, as defined in Note 16.
4.Primarily related to the DWDP Separation and Distribution Agreement and Letter Agreement between Corteva and EIDP and the Electronics Separation and Distribution Agreement with Qnity. For additional information on these matters, refer to Note 16.
5.The year ended December 31, 2024 includes tax indemnification activity associated with divested businesses.
6.The year ended December 31, 2025 amount is presented net of tax benefit of $90 million. The years ended December 31, 2024 and 2023 amounts are presented net of tax provision of $224 million and $131 million, respectively.