secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K/A
Filed at:   2023-01-26T23:59:59+00:00
Accession:  0001751788-23-000008
Event type: earnings
Sentiment:  negative
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Dow corrects free cash flow from $1.5M to $1.5B; Q4 EPS $0.85 vs $2.32 YoY
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- Correction: Free cash flow originally reported as $1.5 million, corrected to $1.5 billion.
- GAAP EPS $0.85 ($0.46 operating EPS), down from $2.32 YoY; net income $647M.
- Net sales $11.9B, down 17% YoY; operating EBIT $601M vs $2.265B YoY.
- Cash from ops $2.078B; free cash flow $1.5B. Returned $620M to shareholders in Q4.
- Segment Op. EBIT: Packaging & Specialty Plastics $655M, Industrial Intermediates $164M, Performance Materials & Coatings -$130M.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178823000008/0001751788-23-000008-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178823000008/dow-20230126.htm
  HTML page:      https://secwatch.observer/filing/0001751788-23-000008

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