---
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"
generated_at: "2026-05-31T16:20:30.337565+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Dow Q2 GAAP EPS $0.62, operating EPS $0.68; net sales $10.9B down 4% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-24-000135
- JSON: https://secwatch.observer/filing/0001751788-24-000135.json
- Plain text: https://secwatch.observer/filing/0001751788-24-000135.txt

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