{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-24-000003","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2024-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.395820+00:00","generated_at":"2026-06-06T18:24:51.665696+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 Q4 2023: GAAP loss $0.15/shr, op. EPS $0.43, revenue -10% YoY","bullets":["GAAP loss per share of $0.15; operating EPS of $0.43 vs $0.46 YoY.","Net sales $10.6 billion, down 10% YoY due to slower global macroeconomic activity.","Operating EBIT $559 million, down $42M YoY; Packaging & Specialty Plastics EBIT rose to $664M.","Full year 2023 net sales $44.6B vs $56.9B in 2022; GAAP net income $660M vs $4.6B.","Returns to shareholders totaled $616M in Q4, including $491M dividends and $125M buybacks."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-24-000003","json":"https://secwatch.observer/filing/0001751788-24-000003.json","markdown":"https://secwatch.observer/filing/0001751788-24-000003.md","text":"https://secwatch.observer/filing/0001751788-24-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000003/0001751788-24-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000003/dow-20240125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T18:24:51.665696+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":"fab1e42a37a84d357c13995f9f5bfef274c104d3","claim":"DOW INC. reported fourth quarter of 2023 results: revenue $10.6 billion, net income GAAP net loss was $95 million, EPS GAAP loss per share was $0.15; operating earnings per share (EPS) 1 was $0.43.","evidence_excerpt":"significant items in the quarter, totaling $0.58 per share, primarily from a one-time non-cash settlement charge aligned to our pension de-risking plans. • Net sales were $10.6 billion, down 10% versus the year-ago period, reflecting declines in all operating segments due to slower global macroeconomic activity. Sales were down 1% sequentially, as price and","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000003/0001751788-24-000003-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter of 2023"},{"label":"Revenue","value":"$10.6 billion"},{"label":"Net income","value":"GAAP net loss was $95 million"},{"label":"EPS","value":"GAAP loss per share was $0.15; operating earnings per share (EPS) 1 was $0.43"},{"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"}