{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-25-000142","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2025-07-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.874648+00:00","generated_at":"2026-05-18T02:27:29.826530+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 reports Q2 2025 GAAP net loss of $801M; Op. EBIT loss of $21M; revenue down 7% YoY","bullets":["Net sales $10.1B, down 7% YoY; GAAP loss per share $1.18, operating EPS loss $0.42.","Operating EBIT loss of $21M, down $840M YoY; Packaging & Specialty Plastics Op. EBIT fell $632M to $71M.","Cash from operations -$470M, down $1.3B YoY; $496M returned to shareholders via dividends.","CEO says Dow taking aggressive actions targeting >$6B in cash/earnings levers by 2026; plans to adjust dividend.","European portfolio actions and restructuring charges drove $0.76/share in significant items."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-25-000142","json":"https://secwatch.observer/filing/0001751788-25-000142.json","markdown":"https://secwatch.observer/filing/0001751788-25-000142.md","text":"https://secwatch.observer/filing/0001751788-25-000142.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000142/0001751788-25-000142-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000142/dow-20250724.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T02:27:29.826530+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"}