secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K
Filed at:   2022-04-21T23:59:59+00:00
Accession:  0001751788-22-000101
Event type: earnings
Sentiment:  positive
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178822000101/0001751788-22-000101-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178822000101/dow-20220421.htm
  HTML page:      https://secwatch.observer/filing/0001751788-22-000101

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer