{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-24-000147","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2024-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.468614+00:00","generated_at":"2026-05-30T10:35:30.968345+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 Q3: GAAP EPS $0.30, op. EPS $0.47; cash flow down $858M; reviews European assets","bullets":["GAAP net income $240M ($0.30 EPS); operating EPS $0.47 vs $0.48 YoY and $0.68 prior quarter.","Net sales $10.9B (+1% YoY); volume +1%, local price flat; cash from ops $800M, down $858M YoY.","Packaging & Specialty Plastics Op. EBIT $618M (+$142M YoY); Industrial Intermediates Op. EBIT -$53M; Performance Materials & Coatings Op. EBIT $140M (-$39M).","Announces strategic review of select European assets, primarily Polyurethanes, to optimize global footprint.","Returned $584M to shareholders ($490M dividends, $94M buybacks); reaffirms $3B earnings target by 2030."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-24-000147","json":"https://secwatch.observer/filing/0001751788-24-000147.json","markdown":"https://secwatch.observer/filing/0001751788-24-000147.md","text":"https://secwatch.observer/filing/0001751788-24-000147.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000147/0001751788-24-000147-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178824000147/dow-20241024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T10:35:30.968345+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"}