{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-23-000125","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2023-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.089574+00:00","generated_at":"2026-06-13T03:14:33.874795+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Dow Q2 GAAP EPS $0.68, revenue $11.4B down 27% YoY; operating EPS $0.75","bullets":["Net sales $11.4B, down 27% YoY; volume -8%, local price -18%.","Operating EBIT $885M vs $2.4B YoY; Packaging & Specialty Plastics fell 28%.","Equity losses $57M vs earnings $195M YoY, driven by Sadara and Kuwait JVs.","Cash from operations $1.3B, down $509M YoY; returned $743M to shareholders.","CEO expects challenging macro in H2; cost savings target $1B for 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-23-000125","json":"https://secwatch.observer/filing/0001751788-23-000125.json","markdown":"https://secwatch.observer/filing/0001751788-23-000125.md","text":"https://secwatch.observer/filing/0001751788-23-000125.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000125/0001751788-23-000125-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000125/dow-20230725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T03:14:33.874795+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":"5d8f63e3f08f7b9552b1a12c34fcd2315afd014b","claim":"DOW INC. reported second quarter of 2023 results: revenue $11.4 billion, net income $501 million, EPS $0.68.","evidence_excerpt":"• GAAP earnings per share was $0.68; operating earnings per share (EPS) 1 was $0.75, compared to $2.31 in the year-ago period and $0.58 in the prior quarter. Operating EPS excludes significant items in the quarter, totaling $0.07 per share, primarily related to costs associated with the Company’s 2023 Restructuring Program. • Net sales were $11.4 billion, down 27% versus the year-ago period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000125/0001751788-23-000125-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of 2023"},{"label":"Revenue","value":"$11.4 billion"},{"label":"Net income","value":"$501 million"},{"label":"EPS","value":"$0.68"},{"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"}