{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-25-000139","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2025-07-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.874442+00:00","generated_at":"2026-05-18T09:17:53.686619+00:00","sec_items":["2.05","2.06","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Dow approves shutdown of three European assets, charges up to $790M","bullets":["Charges of $630M-$790M in Q2 2025: $330M-$360M asset writedowns, $160M-$260M exit costs, $140M-$170M severance.","Cash outlay ~$500M over four years; Op. EBITDA uplift target $200M, 50% by end-2027, full by 2029.","Shutdowns: Böhlen ethylene cracker (4Q27), Schkopau chlor-alkali (4Q27), Barry siloxanes (mid-2026); ~800 roles impacted.","Actions across three segments (P&SP, II&I, PM&C) and corporate to reduce merchant exposure and high-cost assets.","Additional charges up to $350M implementation costs, mainly cash over program life."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-25-000139","json":"https://secwatch.observer/filing/0001751788-25-000139.json","markdown":"https://secwatch.observer/filing/0001751788-25-000139.md","text":"https://secwatch.observer/filing/0001751788-25-000139.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000139/0001751788-25-000139-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/29915/000175178825000139/dow-20250630.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:17:53.686619+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":[{"claim_id":"b41af6a530cebaab1c8bf6c78972ad0caac48c56","claim":"DOW INC. announced a restructuring with charges of $630 million to $790 million affecting global asset footprint.","evidence_excerpt":"costs. The Company will record a charge in the second quarter of 2025 for costs associated with these activities. In total, these costs are expected to be in the range of $630 million to $790 million and will consist of asset write-downs and write-offs ranging from $330 million to $360 million (and described more fully in Item 2.06), costs associated with exit","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000139/0001751788-25-000139-index.htm","confidence":0.9,"family_label":"Restructurings & Charges","details":[{"label":"Type","value":"restructuring"},{"label":"Charge","value":"$630 million to $790 million"},{"label":"Affected area","value":"global asset footprint"}],"fact_type":"restructuring_charge"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}