{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-23-000137","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2023-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.311131+00:00","generated_at":"2026-06-09T14:24:18.354031+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Dow Inc. reports Q3 2023 GAAP EPS of $0.42, operating EPS of $0.48; net sales down 24% YoY","bullets":["GAAP earnings per share was $0.42; operating EPS was $0.48, down from $1.11 a year ago.","Net sales of $10.7 billion, down 24% year-over-year, with declines in all segments due to slower global macroeconomic activity.","Operating EBIT was $626 million, down from $1.2 billion in the year-ago period.","Cash provided by operating activities was $1.7 billion, with cash flow conversion of 103% on a trailing 12-month basis.","Returns to shareholders totaled $617 million, including $492 million in dividends and $125 million in share repurchases."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-23-000137","json":"https://secwatch.observer/filing/0001751788-23-000137.json","markdown":"https://secwatch.observer/filing/0001751788-23-000137.md","text":"https://secwatch.observer/filing/0001751788-23-000137.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000137/0001751788-23-000137-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000137/dow-20231024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T14:24:18.354031+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":"800d843fc369bf3b82cddc1eea0996e402743be7","claim":"DOW INC. reported third quarter of 2023 results: revenue $10,730 million, net income $327 million, EPS $0.42.","evidence_excerpt":"EPS excludes significant items in the quarter, totaling $0.06 per share, primarily related to costs associated with the Company’s 2023 Restructuring Program. • Net sales were $10.7 billion, down 24% versus the year-ago period, reflecting declines in all operating segments due to slower global macroeconomic activity. Sales were down 6% sequentially, as volume gains","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178823000137/0001751788-23-000137-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter of 2023"},{"label":"Revenue","value":"$10,730 million"},{"label":"Net income","value":"$327 million"},{"label":"EPS","value":"$0.42"},{"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"}