{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-24-000135","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2024-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.406201+00:00","generated_at":"2026-05-31T16:20:30.337565+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Dow Q2 GAAP EPS $0.62, operating EPS $0.68; net sales $10.9B down 4% YoY","bullets":["GAAP EPS $0.62; operating EPS $0.68, down from $0.75 YoY; operating EBIT $819M (-$66M YoY).","Net sales $10.9B (-4% YoY); volume +1% YoY, price -4% YoY; sequential sales +1%.","Packaging & Specialty Plastics Op. EBIT $703M (-$215M YoY); Performance Materials & Coatings Op. EBIT $146M (+$80M YoY).","Cash from ops $832M; returned $691M to shareholders ($491M dividends, $200M buybacks).","CEO: slower macro recovery, focus on costs and cash; building & construction unlikely to change significantly in 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-24-000135","json":"https://secwatch.observer/filing/0001751788-24-000135.json","markdown":"https://secwatch.observer/filing/0001751788-24-000135.md","text":"https://secwatch.observer/filing/0001751788-24-000135.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000135/0001751788-24-000135-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000135/dow-20240725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T16:20:30.337565+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}