{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-26-000131","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.853269+00:00","generated_at":"2026-05-15T04:35:44.861030+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Dow Q1 2026 GAAP net loss $445M; revenue down 6% YoY to $9.8B","bullets":["GAAP loss per share $0.74 vs $0.44 loss YoY; operating EPS loss $0.14 vs earnings $0.02.","Net sales $9.8B, down 6% YoY; volume -2%, local price -7%.","Operating EBIT $154M, down $76M YoY; Packaging & Specialty Plastics Op EBIT $208M, down $134M.","Cash from ops $1.1B, up $1.0B YoY largely from receipt of NOVA litigation payment.","Performance Materials & Coatings Op EBIT $117M, up $68M on volume gains and cost reduction tailwinds."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-26-000131","json":"https://secwatch.observer/filing/0001751788-26-000131.json","markdown":"https://secwatch.observer/filing/0001751788-26-000131.md","text":"https://secwatch.observer/filing/0001751788-26-000131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178826000131/0001751788-26-000131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178826000131/dow-20260423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:35:44.861030+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":"fd5aba3bea1b61c9ca71c91f48afc7afe05d82aa","claim":"DOW INC. reported the first quarter of 2026 results: revenue $9.8 billion, net income $445 million, EPS $0.74.","evidence_excerpt":"Net sales were $9.8 billion, down 6% year-over-year, reflecting flat sales in Performance Materials & Coatings and declines in the other operating segments.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178826000131/0001751788-26-000131-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2026"},{"label":"Revenue","value":"$9.8 billion"},{"label":"Net income","value":"$445 million"},{"label":"EPS","value":"$0.74"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}