DD · 8-K · 20260804PR000049
Operating Expense Trends
DuPont de Nemours, Inc. · 2026-08-04 · Importance 39 · Surprise 38 · Contradicted
Second-quarter research and development expense fell 21% year over year to $42 million from $53 million, while six-month R&D expense declined 14% to $89 million from $103 million. Second-quarter selling, general and administrative expense increased to $269 million from $262 million, and six-month SG&A rose to $524 million from $496 million. Acquisition, integration and separation costs fell to $7 million in the quarter from $55 million and to $7 million for the six months from $105 million, reducing a significant source of prior-year expense.
Key facts
- Management estimates amortization expense in 2026 associated with intangibles to be about $275 million pre-tax, or approximately $1.54 per share source
- Interest expense for Q2 2026: $41 million versus $84 million in Q2 2025 source
- Capital expenditures in Q2 2026: $76 million; capital expenditures for six months ended June 30, 2026: $178 million source
- For the six months ended June 30, 2026 the company adjusted $8 million associated with Future Reimbursable Indirect Costs within Separation-related transaction costs and other payments source
- Separation-related transaction costs and other payments included $2 million and $5 million of separation-related capital expenditures for the three and six months ended June 30, 2026, respectively source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| operating_income | negative | probable | -7.6% | Management estimates amortization expense in 2026 associated with intangibles to be about $275 million pre-tax, or approximately $1.54 per… |
| net_income | positive | realized | +2.4% | Interest expense for Q2 2026: $41 million versus $84 million in Q2 2025 |