secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K
Filed at:   2024-01-25T23:59:59+00:00
Accession:  0001751788-24-000003
Event type: earnings
Sentiment:  negative
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178824000003/0001751788-24-000003-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178824000003/dow-20240125.htm
  HTML page:      https://secwatch.observer/filing/0001751788-24-000003

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