{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-23-000006","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2023-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.412347+00:00","generated_at":"2026-06-20T08:22:11.765523+00:00","sec_items":["2.05","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Dow approves restructuring with 2,000 job cuts, $550-725M Q1 charge","bullets":["Global workforce reduction of approx. 2,000 roles; severance costs $330M-$425M.","Q1 2023 charge $550M-$725M includes asset write-downs ($200M-$250M) and exit costs.","Targets $1B in cost savings in 2023 via structural ($500M) and operating expense ($500M) cuts.","Shutting down select assets; further evaluating Europe manufacturing base.","Future cash payments $450M-$550M primarily over next two years."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-23-000006","json":"https://secwatch.observer/filing/0001751788-23-000006.json","markdown":"https://secwatch.observer/filing/0001751788-23-000006.md","text":"https://secwatch.observer/filing/0001751788-23-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000006/0001751788-23-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/29915/000175178823000006/dow-20230125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T08:22:11.765523+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":"c7f89f2b5e93721930e88089117103c7abd371f7","claim":"DOW INC. announced a restructuring with charges of $550 million to $725 million (approximately 2,000 roles).","evidence_excerpt":"The Company will record a charge in the first quarter of 2023 for costs associated with these activities. In total, these costs are expected to be in the range of $550 million to $725 million and will consist of severance and related benefit costs ranging from $330 million to $425 million in connection with a global workforce reduction of approximately 2,000 roles; costs associated with exit and disposal activities ranging from $20 million to $50 million; and asset write-downs and write-offs ranging from $200 million to $250 million.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000006/0001751788-23-000006-index.htm","confidence":0.9,"family_label":"Restructurings & Charges","details":[{"label":"Type","value":"restructuring"},{"label":"Charge","value":"$550 million to $725 million"},{"label":"Headcount","value":"approximately 2,000 roles"}],"fact_type":"restructuring_charge"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}