---
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"
generated_at: "2026-06-06T18:24:51.665696+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Dow Q4 2023: GAAP loss $0.15/shr, op. EPS $0.43, revenue -10% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-24-000003
- JSON: https://secwatch.observer/filing/0001751788-24-000003.json
- Plain text: https://secwatch.observer/filing/0001751788-24-000003.txt

## Key facts
- Earnings Releases
  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.
  - Period: fourth quarter of 2023
  - 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
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1751788/000175178824000003/0001751788-24-000003-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.