---
schema_version: "secwatch.filing_event.v1"
accession: "0001751788-22-000101"
form_type: "8-K"
ticker: "DOW"
cik: "0001751788"
company_name: "DOW INC."
filed_at: "2022-04-21T23:59:59+00:00"
generated_at: "2026-06-26T05:48:06.886387+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Dow Q1 2022 EPS $2.34 (op.) beats $1.36 YoY; sales up 28% to $15.3B

## Summary
- GAAP EPS $2.11; Operating EPS $2.34 vs $1.36 YoY; net income $1.55B.
- Net sales $15.3B, up 28% YoY, driven by 28% price gain and 3% volume increase across all segments.
- Operating EBIT $2.4B, +$865M YoY; Performance Materials & Coatings EBIT surged to $595M from $62M.
- Cash from ops $1.6B; free cash flow $1.3B; returned $1.1B to shareholders ($600M buybacks, $513M dividends).
- Equity earnings $174M, down $50M YoY on Sadara maintenance; management cites strong demand and positive outlook.

## SEC filing metadata
- accession: 0001751788-22-000101
- form_type: 8-K
- ticker: DOW
- cik: 0001751788
- company_name: DOW INC.
- filed_at: 2022-04-21T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1751788/000175178822000101/0001751788-22-000101-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1751788/000175178822000101/dow-20220421.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-22-000101
- JSON: https://secwatch.observer/filing/0001751788-22-000101.json
- Plain text: https://secwatch.observer/filing/0001751788-22-000101.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.