Financial Analysis

Mergers and Acquisitions Joint Venture Separation Agreement On October 29, 2024, we entered into a JV Separation Agreement with INOAC with an effective date of November 5, 2024, in which INOAC acquired our 50% ownership shares of RIC, we acquired INOACs 50% ownership shares of RIS, and we sold the property, plant and equipment constituting RIS Production Line 1 to INOAC. The combined transaction resulted in a net payment to us from INOAC of $4.9 million. The definitive agreement terminated all other agreements previously entered into in connection with the RIC and RIS JV relationships. In connection with the combined transactions, we recognized a gain of $7.7 million, which was recorded in the Other income (expense), net line item in our consolidated statements of operations. This was comprised of a $2.6 million remeasurement gain on our previously owned 50% share of RIS, a $2.2 million gain on our disposition of our 50% ownership of RIC, as well as $1.4 million and $1.6 million reclassifications of historical cumulative translation adjustments for RIC and RIS, respectively, to pre-tax income, from accumulated other comprehensive income (loss). Our 50% ownership interests in RIS had an estimated fair value of $5.5 million. The acquisition of INOACs shares of RIS has been accounted for in accordance with applicable purchase accounting guidance. We recorded goodwill primarily related to the expected synergies from combining operations, which is not deductible for tax purposes. …

BusinessCombinationDisclosureTextBlock · excerpt; the full note is in the filing

"Commitments and Contingencies Legal & Environmental We are currently engaged in the following legal and environmental proceedings: Asbestos Products Litigation Overview We, like many other industrial companies, have been named as a defendant in a number of lawsuits filed in courts across the U.S. by persons alleging personal injury from exposure to products containing asbestos. We have never mined, milled, manufactured or marketed asbestos; rather, we made and provided to industrial users a limited number of products that contained encapsulated asbestos, but we stopped manufacturing these products in the late 1980s. Most of the claims filed against us involve numerous defendants, sometimes as many as several hundred. In virtually all of the cases against us, the plaintiffs are seeking unspecified damages above a jurisdictional minimum against multiple defendants who may have manufactured, sold or used asbestos-containing products to which the plaintiffs were allegedly exposed and from which they purportedly suffered injury. Most of these cases are being litigated in Maryland, Illinois, Missouri and New York; however, we are also defending cases in other states. We continue to vigorously defend these cases, primarily on the basis of the plaintiffs inability to establish compensable loss as a result of exposure to our products. The indemnity and defense costs of our asbestos-related product liability litigation to date have been substantially covered by insurance. The foll …

CommitmentsAndContingenciesDisclosureTextBlock · excerpt; the full note is in the filing

Revolving Credit Facility On March 24, 2023, we entered into the Fifth Amended Credit Agreement which amends and restates the Fourth Amended Credit Agreement, and provides for (1) a revolving credit facility with up to $450.0 million of revolving loans, with sub-limits for multicurrency borrowings, letters of credit and swing-line notes, and (2) a $225.0 million expansion feature. Borrowings may be used to finance working capital needs, for letters of credit and for general corporate purposes in the ordinary course of business, including the financing of permitted acquisitions (as defined in the Fifth Amended Credit Agreement). The Fifth Amended Credit Agreement extended the maturity, the date on which all amounts borrowed or outstanding under the Fifth Amended Credit Agreement are due, from March 31, 2024 to March 24, 2028. All obligations under the Fifth Amended Credit Agreement are guaranteed by each of our existing and future material domestic subsidiaries, as defined in the Fifth Amended Credit Agreement. The obligations are also secured by a Fifth Amended and Restated Pledge and Security Agreement, dated as of March 24, 2023, entered into by us and the Guarantors which grants to the administrative agent, for the benefit of the lenders, a security interest, subject to certain exceptions, in substantially all of the non-real estate assets of ours and the Guarantors. These assets include, but are not limited to, receivables, equipment, intellectual property, inventory, and …

DebtDisclosureTextBlock · excerpt; the full note is in the filing

Capital Stock and Equity Compensation Capital Stock Our 2019 Long-Term Equity Compensation Plan, which was approved by our shareholders in May 2019, permits the granting of restricted stock units and certain other forms of equity awards to officers and other key employees. Under this plan, we also grant each non-management director deferred stock units, which permit non-management directors to receive, at a later date, one share of Rogers capital stock for each deferred stock unit, with no payment of any consideration by the director at the time the shares were received. Shares of capital stock reserved for possible future issuance as of December 31, 2025 and 2024, were as follows: 2025 2024 Shares reserved for issuance under outstanding restricted stock unit awards 335,737 328,957 Deferred compensation to be paid in stock, including deferred stock units 23,566 11,900 Additional shares reserved for issuance under Rogers Corporation 2019 Long-Term Equity Compensation Plan 457,907 486,947 Shares reserved for issuance under the Rogers Corporation Employee Stock Purchase Plan 23,267 43,716 Total 840,477 871,520 Share Repurchases In 2015, we initiated a share repurchase program of up to $100.0 million of our capital stock to mitigate the dilutive effects of stock options exercises and vesting of restricted stock units granted by the Company, in addition to enhancing shareholder value. In 2024, the Board of Directors authorized an additional $100.0 million to be used for share repu …

DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock · excerpt; the full note is in the filing

Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill for the period ended December 31, 2025, by operating segment, were as follows: (Dollars in millions) Advanced Electronics Solutions Elastomeric Material Solutions Other Total December 31, 2024 $ 113.6 $ 241.8 $ 2.2 $ 357.6 Impairment (67.3) (67.3) Foreign currency translation adjustment 5.4 7.7 13.1 December 31, 2025 $ 51.7 $ 249.5 $ 2.2 $ 303.4 Intangible Assets The carrying amount of intangible assets were as follows: 2025 2024 (Dollars in millions) Gross Carrying Amount Accumulated Impairment Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships $ 180.9 $ $ 105.6 $ 75.3 $ 175.9 $ 96.1 $ 79.8 Technology 79.4 67.2 12.2 75.6 60.6 15.0 Trademarks and trade names 20.1 8.3 11.8 19.1 7.7 11.4 Total definite-lived intangible assets 280.4 181.1 99.3 270.6 164.4 106.2 Indefinite-lived intangible asset 4.5 4.5 4.1 4.1 Total intangible assets $ 284.9 $ 4.5 $ 181.1 $ 99.3 $ 274.7 $ 164.4 $ 110.3 In the table above, gross carrying amounts and accumulated amortization may differ from prior periods due to foreign exchange rate fluctuations. The amortization expense related to intangible assets in 2025, 2024 and 2023, was as follows: (Dollars in millions) 2025 2024 2023 Amortization expense $ 11.0 $ 12.4 $ 13.4 For additional information related to the impairment charges, refer to Note 14 Supplemental Financial Information . …

GoodwillAndIntangibleAssetsDisclosureTextBlock · excerpt; the full note is in the filing

Income Taxes The Income (loss) before income tax expense line item in the consolidated statements of operations consisted of: (Dollars in millions) 2025 2024 2023 Domestic $ (20.2) $ (13.9) $ 9.1 Foreign (24.9) 48.2 67.2 Total $ (45.1) $ 34.3 $ 76.3 The Income tax expense (benefit) line item in the consolidated statements of operations consisted of: (Dollars in millions) Current Deferred Total 2025 Domestic $ 3.6 $ (7.9) $ (4.3) Foreign 19.8 1.2 21.0 Total $ 23.4 $ (6.7) $ 16.7 2024 Domestic $ 2.7 $ (6.9) $ (4.2) Foreign 22.8 (10.4) 12.4 Total $ 25.5 $ (17.3) $ 8.2 2023 Domestic $ 0.4 $ (0.6) $ (0.2) Foreign 22.9 (3.0) 19.9 Total $ 23.3 $ (3.6) $ 19.7 The Income taxes paid, net of refunds line in the consolidated statements of cash flows consisted of: (Dollars in millions) 2025 Income Taxes Paid Federal $ 0.2 US State (1) 1.4 Foreign China $ 15.1 United Kingdom 4.2 Other (0.1) Foreign total $ 19.2 Total taxes paid $ 20.8 (1) No individually significant states Deferred tax assets and liabilities as of December 31, 2025 and 2024, were comprised of the following: (Dollars in millions) 2025 2024 Deferred tax assets Accrued employee benefits and compensation $ 9.2 $ 8.7 Net operating loss carryforwards 24.2 16.4 Tax credit carryforwards 10.6 7.0 Reserves and accruals 7.0 8.4 Operating leases 5.7 2.2 Capitalized research and development 32.9 30.4 Other 18.3 14.6 Total deferred tax assets 107.9 87.7 Less deferred tax asset valuation allowance (22.4) (12.5) Total deferred tax assets, …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Leases Finance Leases We have finance leases primarily related to manufacturing equipment. Noncash activities involving finance lease right-of-use assets obtained in exchange for lease liabilities was $8.1 million, $0.1 million and $0.1 million for 2025, 2024 and 2023, respectively. Our expenses and payments for finance leases in 2025, 2024 and 2023, were as follows: (Dollars in millions) 2025 2024 2023 Amortization expense of finance lease right-of-use assets $ 1.5 $ 0.5 $ 0.6 Interest expense on finance lease obligations $ (0.4) $ (0.1) $ (0.1) Payments on finance lease obligations $ 1.7 $ 0.4 $ 0.4 Operating Leases We have operating leases primarily related to manufacturing facilities and vehicles. Our new leases in 2025 and 2024 were primarily related to facility expansion. Noncash activities involving operating lease right-of-use assets obtained in exchange for lease liabilities was $0.7 million, $6.0 million and $9.6 million for 2025, 2024 and 2023, respectively. Our expenses and payments for operating leases in 2025, 2024 and 2023, were as follows: (Dollars in millions) 2025 2024 2023 Operating leases expense $ 5.8 $ 5.3 $ 4.1 Short-term leases expense $ 0.7 $ 0.8 $ 0.7 Payments on operating lease obligations $ 5.7 $ 4.9 $ 4.0 Lease Balances in Statements of Financial Position The assets and liabilities balances related to finance and operating leases reflected in the consolidated statements of financial position, as of December 31, 2025 and 2024, were as follows: (Dol …

LesseeOperatingLeasesTextBlock · excerpt; the full note is in the filing

Recently Adopted Standards Reflected in 2025 Financial Statements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures . The amendments in this update address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This update also includes certain other amendments to improve the effectiveness of income tax disclosures. The ASU is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. Adoption of the standard will be applied on a prospective basis and retrospective application to all periods presented is permitted. We adopted ASU 2023-09 this Annual Report on Form 10-K using the prospective approach. Recently Issued Standards In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40). The amendments in this update require new disclosures in tabular format, disaggregating information about prescribed categories underlying any relevant income statement expense captions. The ASU is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. Adoption should be applied either prospectively to financial statements issued after the effective date, or retrospectively to any or all prior periods presented in the financial statem …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

Postretirement Benefits Pension Plan As of December 31, 2025, we had one qualified noncontributory defined benefit pension plan: the Union Plan. The measurement date for the plan is December 31 st for each respective plan year. Plan Assets and Plan Benefit Obligations The following table summarizes the change in Union Plan assets and changes in benefit obligations: (Dollars in millions) 2025 2024 Change in plan assets: Fair value of plan assets as of January 1 $ 25.4 $ 26.7 Actual return on plan assets 1.8 0.4 Benefit payments (1.4) (1.7) Fair value of plan assets as of December 31 $ 25.8 $ 25.4 Change in plan benefit obligations: Fair value of plan benefit obligations as of January 1 $ 19.0 $ 21.4 Interest cost 1.0 1.0 Actuarial (gain) loss (0.2) (1.7) Benefit payments (1.4) (1.7) Fair value of plan benefit obligations as of December 31 $ 18.4 $ 19.0 Amount overfunded $ 7.4 $ 6.4 The decrease in our pension plan benefit obligations in 2025 was primarily driven by actuarial gains and benefit payments, partially offset by interest costs. The decrease in our pension plan benefit obligations in 2024 was primarily driven by actuarial gains and benefit payments, partially offset by interest costs. The Union Plan balances reflected in the consolidated statements of financial position, as of December 31, 2025 and 2024, consisted of the following: (Dollars in millions) 2025 2024 Assets & Liabilities: Non-current assets $ 7.4 $ 6.4 Net assets $ 7.4 $ 6.4 Accumulated Other Comprehe …

PensionAndOtherPostretirementBenefitsDisclosureTextBlock · excerpt; the full note is in the filing

Operating Segment and Geographic Information Our reporting structure is comprised of the following strategic operating segments: AES and EMS. Our remaining operations, which represent our non-core businesses, are reported in the Other operating segment. We believe this structure aligns our external reporting presentation with how we currently manage and view our business internally. Our CODM is the interim Chief Executive Officer of Rogers Corporation. The CODM uses gross margin as a reported segment profit or loss measure to evaluate the performance of each business segment, and then leverages this information to decide where to allocate resources and assess how well each segment is performing financially, considering factors like revenue, inventory, and significant expenses specific to that segment. Operating Segment Information The following table presents a disaggregation of revenue from contracts with customers and other pertinent financial information, for the periods indicated; inter-segment sales have been eliminated from the net sales data: (Dollars in millions) Advanced Electronics Solutions Elastomeric Material Solutions Other Total December 31, 2025 Net sales - recognized over time $ 169.1 $ 7.2 $ 14.1 $ 190.4 Net sales - recognized at a point in time $ 276.1 $ 342.5 $ 1.8 $ 620.4 Total net sales $ 445.2 $ 349.7 $ 15.9 $ 810.8 Cost of sales $ 313.2 $ 230.0 $ 10.8 $ 554.0 Gross margin $ 132.0 $ 119.7 $ 5.1 $ 256.8 Inventories, net $ 77.1 $ 46.5 $ 1.4 $ 125.0 Deprec …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

Commitments and Contingencies We are currently engaged in the following material legal and environmental proceedings: Asbestos Overview We, like many other industrial companies, have been named as a defendant in a number of lawsuits filed in courts across the country by persons alleging personal injury from exposure to products containing asbestos. We have never mined, milled, manufactured or marketed asbestos; rather, we made and provided to industrial users a limited number of products that contained encapsulated asbestos, but we stopped manufacturing these products in the late 1980s. Most of the claims filed against us involve numerous defendants, sometimes as many as several hundred. In virtually all of the cases against us, the plaintiffs are seeking unspecified damages above a jurisdictional minimum against multiple defendants who may have manufactured, sold or used asbestos-containing products to which the plaintiffs were allegedly exposed and from which they purportedly suffered injury. Most of these cases are being litigated in Maryland, Illinois, Missouri and New York; however, we are also defending cases in other states. We continue to vigorously defend these cases, primarily on the basis of the plaintiffs inability to establish compensable loss as a result of exposure to our products. The indemnity and defense costs of our asbestos-related product liability litigation to date have been substantially covered by insurance. The following table summarizes the change i …

CommitmentsAndContingenciesDisclosureTextBlock · excerpt; the full note is in the filing

Revolving Credit Facility On March 24, 2023, the Company entered into a Fifth Amended and Restated Credit Agreement that provides for a $450.0 million revolving credit facility, with an expansion feature of up to $225.0 million, and which matures on March 24, 2028. The material terms of the Fifth Amended and Restated Credit Agreement are described in Note 9 to the consolidated financial statements included in the Companys Annual Report. There have been no material changes to the terms of the Credit Agreement during the three and six months ended June 30, 2026. As of June 30, 2026 and December 31, 2025, the Company had no borrowings outstanding under the revolving credit facility and was in compliance with all financial and non-financial covenants. …

DebtDisclosureTextBlock · excerpt; the full note is in the filing

Capital Stock and Equity Compensation Share Repurchases In 2015, we initiated a share repurchase program (the Program) of up to $100.0 million of the Companys capital stock to mitigate the dilutive effects of stock option exercises and vesting of restricted stock units granted by the Company, in addition to enhancing shareholder value. In 2024, the Board of Directors authorized an additional $100.0 million to be used for share repurchases. The Program has no expiration date and may be suspended or discontinued at any time without notice. For the three and six months ended June 30, 2026, we purchased 22,618 shares for a total value of $3.0 million, using cash from operations and cash on hand. As of June 30, 2026, $48.8 million remained available to purchase under the Program. Our stock repurchases may occur from time to time through open market purchases, privately negotiated transactions or plans designed to comply with Rule 10b5-1 promulgated under the Exchange Act. Equity Compensation Equity Compensation Expense The components of equity compensation expense were as follows: Three Months Ended Six Months Ended (Dollars in millions) June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025 Performance-based restricted stock units expense $ 0.6 $ 2.1 $ 0.6 $ 3.9 Time-based restricted stock units expense 1.5 1.8 2.8 3.5 Deferred stock units expense 0.4 0.1 0.7 0.2 Other 0.1 0.3 0.2 0.3 Total equity compensation expense $ 2.6 $ 4.3 $ 4.3 $ 7.9 Performance-Based Restricted Stock Un …

DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock · excerpt; the full note is in the filing

Derivatives and Hedging The valuation of our derivative contracts used to manage their respective risks is described below: Foreign Currency The fair value of any foreign currency option derivative is based upon valuation models applied to current market information such as strike price, spot rate, maturity date and volatility, and by reference to market values resulting from an over-the-counter market or obtaining market data for similar instruments with similar characteristics. Commodity The fair value of copper derivatives is computed using a combination of intrinsic and time value valuation models, which are collectively a function of five primary variables: price of the underlying instrument, time to expiration, strike price, interest rate and volatility. The intrinsic valuation model reflects the difference between the strike price of the underlying copper derivative instrument and the current prevailing copper prices in an over-the-counter market at period end. The time value valuation model incorporates changes in the price of the underlying copper derivative instrument, the time value of money, the underlying copper derivative instruments strike price and the remaining time to the underlying copper derivative instruments expiration date from the period end date. As of June 30, 2026, we did not have any derivative contracts that qualified for hedge accounting treatment. Foreign Currency During the six months ended June 30, 2026, we entered into U.S. dollar and euro fo …

FairValueDisclosuresTextBlock · excerpt; the full note is in the filing

Goodwill and Intangible Assets Goodwill The changes in the net carrying amount of goodwill by operating segment were as follows: (Dollars in millions) Advanced Electronics Solutions Elastomeric Material Solutions Other Total December 31, 2025 $ 51.7 $ 249.5 $ 2.2 $ 303.4 Foreign currency translation adjustment (2.3) (2.3) June 30, 2026 $ 51.7 $ 247.2 $ 2.2 $ 301.1 Intangible Assets The carrying amount of intangible assets were as follows: June 30, 2026 December 31, 2025 (Dollars in millions) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Impairment Accumulated Amortization Net Carrying Amount Customer relationships $ 179.6 $ 108.5 $ 71.1 $ 180.9 $ $ 105.6 $ 75.3 Technology 78.4 67.7 10.7 79.4 67.2 12.2 Trademarks and trade names 19.9 8.5 11.4 20.1 8.3 11.8 Total definite-lived intangible assets 277.9 184.7 93.2 280.4 181.1 99.3 Indefinite-lived intangible asset 4.5 4.5 Total intangible assets $ 277.9 $ 184.7 $ 93.2 $ 284.9 $ 4.5 $ 181.1 $ 99.3 In the table above, gross carrying amounts and accumulated amortization may differ from prior periods due to foreign exchange rate fluctuations. The amortization expense related to intangible assets was as follows: Three Months Ended Six Months Ended (Dollars in millions) June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025 Amortization expense $ 2.6 $ 2.7 $ 5.3 $ 5.4 The estimated future amortization expense is $5.3 million, $10.2 million, $8.0 million, $7.5 million, and $7.1 mil …

GoodwillAndIntangibleAssetsDisclosureTextBlock · excerpt; the full note is in the filing

Income Taxes Compared to the 21% U.S. statutory federal income tax rate, we had a tax rate of 36.4% in the second quarter of 2026. During the quarter, our effective tax rate was unfavorably impacted by an increase in the valuation allowance attributable to loss jurisdictions in which no tax benefit is anticipated to be realized. We had a negative tax rate of 6.2% in the second quarter of 2025 due to tax expense on a pre-tax book loss. Our income tax expense for the second quarter of 2025 of $4.3 million was comprised primarily of an increase in the valuation allowance attributable to loss jurisdictions in which no tax benefit is anticipated to be realized. Our effective tax rate was also unfavorably impacted by the $67.3 million goodwill impairment in curamik for which no tax benefit is available. We had a tax rate of 44.6% in the six months ended June 30, 2026. The effective rate for the first six months of 2026 was unfavorably impacted by an increase in the valuation allowance attributable to loss jurisdictions in which no tax benefit is anticipated to be realized. We had a negative tax rate of 5.8% for the six months ended June 30, 2025 due to tax expense on a pre-tax book loss. Our income tax expense for the six months ended June 30, 2025 of $4.1 million was comprised primarily of an increase in the valuation allowance attributable to loss jurisdictions in which no tax benefit is anticipated to be realized. Our effective tax rate was also unfavorably impacted by the $67.3 …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Leases Finance Leases We have finance leases primarily related to manufacturing equipment. Noncash activities involving finance lease right-of-use assets obtained in exchange for lease liabilities were $0.1 million and nil for the three months ended June 30, 2026 and 2025, respectively. Noncash activities involving finance lease right-of-use assets obtained in exchange for lease liabilities were $0.1 million and $8.1 million for the six months ended June 30, 2026 and 2025, respectively. Our expenses and payments for finance leases were as follows: Three Months Ended Six Months Ended (Dollars in millions) June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025 Amortization expense of finance lease right-of-use assets $ 0.4 $ 0.5 $ 0.8 $ 0.8 Interest expense on finance lease obligations $ (0.1) $ (0.1) $ (0.2) $ (0.2) Payments on finance lease obligations $ 0.6 $ 0.4 $ 0.9 $ 0.8 Operating Leases We have operating leases primarily related to manufacturing and R&D facilities, as well as vehicles. Noncash activities involving operating lease right-of-use assets obtained in exchange for lease liabilities were $0.1 million and $0.2 million for the three months ended June 30, 2026 and 2025, respectively. Noncash activities involving operating lease right-of-use assets obtained in exchange for lease liabilities were $0.6 million and $0.4 million for the six months ended June 30, 2026 and 2025, respectively. Our expenses and payments for operating leases were as follows: Three Mont …

LesseeOperatingLeasesTextBlock · excerpt; the full note is in the filing

Recently Adopted Standards In July 2025, the FASB issued ASU 2025-05, Financial InstrumentsCredit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets for Private Companies and Certain Not-for-Profit Entities (Subtopic 326-20) . The amendments in this update provide a practical expedient allowing eligible entities to measure expected credit losses on current trade receivables and contract assets using an aging method, rather than developing a full CECL model. The ASU is effective for fiscal years beginning after December 15, 2025, with early adoption permitted. Adoption should be applied prospectively to financial statements issued after the effective date, or retrospectively to any or all prior periods presented. The updated guidance has not had an impact on how we calculate our allowance for credit losses. Recently Issued Standards In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40). The amendments in this update require new disclosures in tabular format, disaggregating information about prescribed categories underlying any relevant income statement expense captions. The ASU is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. Adoption should be applied either prospectively to financial statements issued after the effective date, or retrospectively to any or all prior periods presented in the f …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

Postretirement Benefit Plans Pension Plan As of June 30, 2026, we had one qualified noncontributory defined benefit pension plan, the Union Plan, which was frozen and ceased accruing benefits in 2013. The measurement date is December 31 st for each respective plan year. We were not required to make any contributions to the Union Plan in 2025 and will not be required to make any contributions in 2026. Deferred Compensation Plan We sponsor a non-qualified deferred compensation plan, which provides specified deferred compensation benefits to a certain group of select employees. The deferred compensation plan is funded through a rabbi trust, which is ultimately invested in accordance with each plan participants selections from pre-approved funds. As of June 30, 2026, our deferred compensation plan primarily consisted of marketable securities, which includes mutual funds. As of December 31, 2025, our deferred compensation plan primarily consisted of marketable securities, which includes mutual funds and fixed income funds. Marketable securities are recorded at fair value. The balances are reflected in the Other long-term assets line item in the condensed consolidated statements of financial position. The following table summarizes, by major security type, our marketable securities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy: Fair Value of Deferred Compensation Plan as of June 30, 2026 (Dollars in millions) Adjusted Cost U …

PensionAndOtherPostretirementBenefitsDisclosureTextBlock · excerpt; the full note is in the filing

Segment Information Our reporting structure is comprised of the following strategic operating and reportable segments: AES and EMS. The remaining operations, which represent our non-core businesses, are reported in the Other operating segment. This structure aligns our external reporting presentation with how we currently manage and view our business internally. Our CODM is the Chief Executive Officer of Rogers Corporation. The CODM uses gross margin as a reported segment profit or loss measure to evaluate the performance of each business segment and then leverages this information to decide where to allocate resources and assess how well each segment is performing financially, considering factors like revenue, inventory, and significant expenses specific to that segment. Our AES operating and reportable segment designs, develops, manufactures and sells circuit materials, ceramic substrate materials, busbars and cooling solutions for applications in EV/HEV, automotive (e.g., ADAS), aerospace and defense (e.g., antenna systems, communication systems and phased array radar systems), renewable energy (e.g., wind and solar), wireless infrastructure (e.g., power amplifiers, antennas and small cells), mass transit, industrial (e.g., variable frequency drives), connected devices (e.g., mobile internet devices and thermal solutions) and wired infrastructure (e.g., computing and internet protocol infrastructure) markets. Our EMS operating and reportable segment designs, develops, manu …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing