---
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"
generated_at: "2026-06-03T08:08:34.489818+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Dow Q1 GAAP EPS $0.73, revenue $10.8B down 9% YoY; Op. EPS $0.56 vs $0.58

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-24-000126
- JSON: https://secwatch.observer/filing/0001751788-24-000126.json
- Plain text: https://secwatch.observer/filing/0001751788-24-000126.txt

## Key facts
- Earnings Releases
  DOW INC. reported first quarter of 2024 results: revenue $10,765, net income $538, EPS $0.73.
  - Period: first quarter of 2024
  - Revenue: $10,765
  - Net income: $538
  - EPS: $0.73
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1751788/000175178824000126/0001751788-24-000126-index.htm

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