---
schema_version: "secwatch.filing_event.v1"
accession: "0001751788-22-000128"
form_type: "8-K"
ticker: "DOW"
cik: "0001751788"
company_name: "DOW INC."
filed_at: "2022-10-20T23:59:59+00:00"
generated_at: "2026-06-23T02:20:58.335754+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Dow Q3 earnings tumble: GAAP EPS $1.02 (vs $2.23), Op. EPS $1.11 (vs $2.75); revenue down 5%

## Summary
- GAAP EPS $1.02, Operating EPS $1.11; prior-year GAAP EPS $2.23, Operating EPS $2.75.
- Net sales $14.1B, down 5% YoY and 10% sequentially; GAAP net income $760M, down from $1.706B.
- Operating EBIT $1.195B, down from $2.886B YoY; margin compression across segments, especially Industrial Intermediates & Infrastructure.
- Returned $1.3B to shareholders: $800M in buybacks and $493M in dividends.
- Outlook: targeting >$1B in cost savings in 2023 amid dynamic macro environment.

## SEC filing metadata
- accession: 0001751788-22-000128
- form_type: 8-K
- ticker: DOW
- cik: 0001751788
- company_name: DOW INC.
- filed_at: 2022-10-20T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- 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/1751788/000175178822000128/0001751788-22-000128-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1751788/000175178822000128/dow-20221020.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-22-000128
- JSON: https://secwatch.observer/filing/0001751788-22-000128.json
- Plain text: https://secwatch.observer/filing/0001751788-22-000128.txt

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