secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K
Filed at:   2023-04-25T23:59:59+00:00
Accession:  0001751788-23-000113
Event type: earnings
Sentiment:  negative
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Dow Q1 net loss $73M; operating EPS $0.58 vs $2.34 YoY; sales down 22%
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- 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).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178823000113/0001751788-23-000113-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178823000113/dow-20230425.htm
  HTML page:      https://secwatch.observer/filing/0001751788-23-000113

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