secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K
Filed at:   2022-07-21T23:59:59+00:00
Accession:  0001751788-22-000120
Event type: earnings
Sentiment:  negative
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Dow Q2 2022: GAAP EPS $2.26, Operating EPS $2.31; Net sales $15.7B (+13% YoY)
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- GAAP EPS $2.26, Operating EPS $2.31 vs $2.72 YoY; Net Income $1.7B.
- Net sales $15.7B (+13% YoY); local price +16%, volume flat; currency -3%.
- Operating EBIT $2.4B, down $453M YoY; EBITDA $3.1B; cash from ops $1.9B, free cash flow $1.4B.
- Shareholder returns $1.3B ($800M buybacks, $505M dividends); no debt maturities until 2027.
- Segment: Packaging & Specialty Plastics EBIT $1.4B (margin 17.4%), Performance Materials & Coatings EBIT $561M (margin 18.7%, +960bps YoY).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178822000120/0001751788-22-000120-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178822000120/dow-20220721.htm
  HTML page:      https://secwatch.observer/filing/0001751788-22-000120

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