---
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"
generated_at: "2026-05-30T10:35:30.968345+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Dow Q3: GAAP EPS $0.30, op. EPS $0.47; cash flow down $858M; reviews European assets

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1751788/000175178824000147/0001751788-24-000147-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1751788/000175178824000147/dow-20241024.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-24-000147
- JSON: https://secwatch.observer/filing/0001751788-24-000147.json
- Plain text: https://secwatch.observer/filing/0001751788-24-000147.txt

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