{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-25-000153","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2025-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.340141+00:00","generated_at":"2026-05-17T02:32:24.614729+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Dow reports Q3 net sales $10B down 8% YoY; operating EPS loss $0.19 vs $0.47 profit last year","bullets":["GAAP net income $124M ($0.08 EPS); operating EBIT $180M, down $461M YoY; operating EPS loss $0.19.","Packaging & Specialty Plastics Op. EBIT $199M, down $419M YoY on lower integrated margins and equity losses.","Cash from operations $1.1B, up $330M YoY; reduced CapEx by $1B, on track for $6.5B cash support.","Cost reduction actions: accelerated $1B cost cuts by end-2026, rationalizing higher-cost European assets.","CEO mentions focus on fair-trade environment; near-term market backdrop largely unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-25-000153","json":"https://secwatch.observer/filing/0001751788-25-000153.json","markdown":"https://secwatch.observer/filing/0001751788-25-000153.md","text":"https://secwatch.observer/filing/0001751788-25-000153.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000153/0001751788-25-000153-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000153/dow-20251023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T02:32:24.614729+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"}