---
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"
generated_at: "2026-05-18T09:17:53.686619+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Dow approves shutdown of three European assets, charges up to $790M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.05, 2.06, 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-25-000139
- JSON: https://secwatch.observer/filing/0001751788-25-000139.json
- Plain text: https://secwatch.observer/filing/0001751788-25-000139.txt

## Key facts
- Restructurings & Charges
  DOW INC. announced a restructuring with charges of $630 million to $790 million affecting global asset footprint.
  - Type: restructuring
  - Charge: $630 million to $790 million
  - Affected area: global asset footprint
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1751788/000175178825000139/0001751788-25-000139-index.htm

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