---
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"
generated_at: "2026-05-15T04:35:44.861030+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Dow Q1 2026 GAAP net loss $445M; revenue down 6% YoY to $9.8B

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-26-000131
- JSON: https://secwatch.observer/filing/0001751788-26-000131.json
- Plain text: https://secwatch.observer/filing/0001751788-26-000131.txt

## Key facts
- Earnings Releases
  DOW INC. reported the first quarter of 2026 results: revenue $9.8 billion, net income $445 million, EPS $0.74.
  - Period: the first quarter of 2026
  - Revenue: $9.8 billion
  - Net income: $445 million
  - EPS: $0.74
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1751788/000175178826000131/0001751788-26-000131-index.htm

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