{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-24-000126","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2024-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.891334+00:00","generated_at":"2026-06-03T08:08:34.489818+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Dow Q1 GAAP EPS $0.73, revenue $10.8B down 9% YoY; Op. EPS $0.56 vs $0.58","bullets":["GAAP net income $538M ($0.73/share); operating EPS $0.56 vs $0.58 YoY.","Net sales $10.8B down 9% YoY; volume up 1% YoY, excluding Hydrocarbons & Energy +5%.","Operating EBIT $674M, down $34M YoY; cash from ops $460M; returned $693M to shareholders ($493M dividends, $200M buybacks).","Segment: Industrial Intermediates & Infrastructure Op. EBIT $87M (+$72M sequentially); Performance Materials & Coatings Op. EBIT $41M (+$102M sequentially).","Outlook: demand trending sequentially higher; Investor Day on May 16; targeting $3B earnings improvement by 2030."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-24-000126","json":"https://secwatch.observer/filing/0001751788-24-000126.json","markdown":"https://secwatch.observer/filing/0001751788-24-000126.md","text":"https://secwatch.observer/filing/0001751788-24-000126.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000126/0001751788-24-000126-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000126/dow-20240425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T08:08:34.489818+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":"f6f08924f0ef85b0fe7ac33582709233606f66a4","claim":"DOW INC. reported first quarter of 2024 results: revenue $10,765, net income $538, EPS $0.73.","evidence_excerpt":"SUMMARY FINANCIAL RESULTS Three Months Ended Mar 31 Three Months Ended Dec 31 In millions, except per share amounts 1Q24 1Q23 vs. SQLY [B / (W)] 4Q23 vs. PQ [B / (W)] Net Sales $ 10,765 $ 11,851 $ (1,086) $ 10,621 $ 144 GAAP Income (Loss), Net of Tax $ 538 $ (73) $ 611 $ (95) $ 633 Operating EBIT 1 $ 674 $ 708 $ (34) $ 559 $ 115 Operating EBIT Margin 1 6.3 % 6.0","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000126/0001751788-24-000126-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2024"},{"label":"Revenue","value":"$10,765"},{"label":"Net income","value":"$538"},{"label":"EPS","value":"$0.73"},{"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"}