{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-23-000004","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2023-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.412127+00:00","generated_at":"2026-06-20T08:21:57.691135+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.78,"calibrated_materiality_score":0.78,"confidence":"high","headline":"Dow Q4 2022 GAAP EPS $0.85, operating EPS $0.46; net sales down 17% YoY to $11.9B","bullets":["GAAP net income $647M vs $1.76B YoY; operating EBIT $601M vs $2.265B.","Packaging & Specialty Plastics Op. EBIT $655M (-$787M YoY); Industrial Intermediates & Infra $164M.","Cash from ops $2.1B; returned $620M to shareholders ($495M dividends, $125M buybacks).","Full-year 2022 net sales $56.9B vs $55B; GAAP net income $4.6B vs $6.4B in 2021.","Expects $1B in cost savings from actions on labor, purchased services, turnaround spending."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-23-000004","json":"https://secwatch.observer/filing/0001751788-23-000004.json","markdown":"https://secwatch.observer/filing/0001751788-23-000004.md","text":"https://secwatch.observer/filing/0001751788-23-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000004/0001751788-23-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000004/dow-20230126.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T08:21:57.691135+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"14b1a742bf8f6ec332bec53b36ec4671c393319d","claim":"DOW INC. reported fourth quarter of 2022 results: revenue $11.9 billion, net income $647 million, EPS $0.85.","evidence_excerpt":"in the quarter, totaling $0.39 per share, primarily due to the successful and final resolution and recognition of a long-running patent infringement award. • Net sales were $11.9 billion, down 17% versus the year-ago period and 16% sequentially, reflecting declines in all operating segments driven by slower GDP growth and customer destocking. • Local price","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000004/0001751788-23-000004-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter of 2022"},{"label":"Revenue","value":"$11.9 billion"},{"label":"Net income","value":"$647 million"},{"label":"EPS","value":"$0.85"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"6e36bd2fff7ecaec3044ae754241305c8c185c5d","claim":"DOW INC. reported 2022 full year results: revenue $56.9 billion, net income $4.6 billion.","evidence_excerpt":"The Company delivered 2022 full year net sales of $56.9 billion, versus $55 billion in 2021. GAAP net income was $4.6 billion, versus $6.4 billion in 2021.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000004/0001751788-23-000004-index.htm","confidence":0.7,"family_label":"Earnings Releases","details":[{"label":"Period","value":"2022 full year"},{"label":"Revenue","value":"$56.9 billion"},{"label":"Net income","value":"$4.6 billion"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}