---
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"
generated_at: "2026-05-27T05:40:50.687864+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Dow Q4 net sales $10.4B, GAAP loss $0.08/sh; announces $1B cost cuts, $3B asset sale

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-25-000005
- JSON: https://secwatch.observer/filing/0001751788-25-000005.json
- Plain text: https://secwatch.observer/filing/0001751788-25-000005.txt

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