---
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"
generated_at: "2026-05-18T02:27:29.826530+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Dow reports Q2 2025 GAAP net loss of $801M; Op. EBIT loss of $21M; revenue down 7% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1751788/000175178825000142/0001751788-25-000142-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1751788/000175178825000142/dow-20250724.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-25-000142
- JSON: https://secwatch.observer/filing/0001751788-25-000142.json
- Plain text: https://secwatch.observer/filing/0001751788-25-000142.txt

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