{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-23-000113","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2023-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.379166+00:00","generated_at":"2026-06-16T16:34:04.396685+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Dow Q1 net loss $73M; operating EPS $0.58 vs $2.34 YoY; sales down 22%","bullets":["GAAP loss per share $0.13; operating EPS $0.58, down from $2.34 YoY.","Net sales $11.9B, down 22% YoY; volume -11%, price -10%.","Operating EBIT $708M vs $2.419B YoY; operating EBITDA $1.356B vs $3.171B.","Equity losses $48M vs earnings $174M YoY, driven by joint venture declines.","Cash from ops $531M; returned $621M to shareholders ($496M dividends, $125M buybacks)."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-23-000113","json":"https://secwatch.observer/filing/0001751788-23-000113.json","markdown":"https://secwatch.observer/filing/0001751788-23-000113.md","text":"https://secwatch.observer/filing/0001751788-23-000113.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000113/0001751788-23-000113-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000113/dow-20230425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T16:34:04.396685+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":"1759132930f12f94cf6723b2345eff1ddfedeefb","claim":"DOW INC. reported first quarter of 2023 results: revenue $11.9 billion, net income $73 million, EPS $0.13.","evidence_excerpt":"April 25, 2023 Dow reports first quarter 2023 results FINANCIAL HIGHLIGHTS • GAAP loss per share was $0.13; operating earnings per share (EPS) 1 was $0.58, compared to $2.34 in the year-ago period and $0.46 in the prior quarter. Operating EPS excludes significant items in the quarter, totaling $0.71 per share, primarily due to restructuring costs and a litigation matter. • Net sales were $11.9 billion, down 22% versus the year-ago period, reflecting declines in all operating segments driven by slower global macroeconomic activity. Sales were flat sequentially, as gains in Performance Materials & Coatings and Packaging & Specialty Plastics offset declines in Industrial Intermediates & Infrastructure. • Volume decreased 11% versus the year-ago period, led by a 15% decline in Europe, the Middle East, Africa, and India (EMEAI). Sequentially, volume increased by 2%, due to gains in Performance Materials & Coatings and Packaging & Specialty Plastics. • Local price declined 10% versus the yea","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000113/0001751788-23-000113-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2023"},{"label":"Revenue","value":"$11.9 billion"},{"label":"Net income","value":"$73 million"},{"label":"EPS","value":"$0.13"},{"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"}