{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-25-000005","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2025-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.716161+00:00","generated_at":"2026-05-27T05:40:50.687864+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Dow Q4 net sales $10.4B, GAAP loss $0.08/sh; announces $1B cost cuts, $3B asset sale","bullets":["Net sales $10.4B (-2% YoY); GAAP net loss $35M (-$0.08/sh); operating EPS $0.00 vs $0.43 prior year.","Op. EBIT $454M, down $105M YoY; cash from ops $811M, down $817M YoY.","Packaging & Specialty Plastics Op. EBIT $447M (-$217M YoY); Industrial Intermediates & Infrastructure Op. EBIT $84M (+$69M).","CEO targets $1B cost reductions in 2025; CapEx reduced by $300-500M; signed $3B minority stake sale of Gulf Coast assets.","Full-year 2024: net sales $43.0B, GAAP net income $1.2B, returns to shareholders $2.5B ($2B dividends, $0.5B buybacks)."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-25-000005","json":"https://secwatch.observer/filing/0001751788-25-000005.json","markdown":"https://secwatch.observer/filing/0001751788-25-000005.md","text":"https://secwatch.observer/filing/0001751788-25-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000005/0001751788-25-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000005/dow-20250130.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T05:40:50.687864+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"}