secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K
Filed at:   2026-04-23T23:59:59+00:00
Accession:  0001751788-26-000131
Event type: earnings
Sentiment:  negative
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178826000131/0001751788-26-000131-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178826000131/dow-20260423.htm
  HTML page:      https://secwatch.observer/filing/0001751788-26-000131

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer