{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-26-000144","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2026-07-23T10:59:27+00:00","discovered_at":"2026-07-23T11:00:00.293456+00:00","generated_at":"2026-07-23T11:00:04.324025+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Dow Q2 2026 net sales $12.1B (+20% YoY), GAAP EPS $0.99, Op. EPS $1.44","bullets":["GAAP net income $802M vs loss of $801M in Q2 2025; Op. EBIT $1.6B, up $1.7B YoY.","Packaging & Specialty Plastics net sales $6.4B (+27% YoY), Op. EBIT $1.3B vs $71M.","Industrial Intermediates & Infrastructure net sales $3.2B (+14% YoY), Op. EBIT $246M vs loss of $185M.","Performance Materials & Coatings net sales $2.4B (+11% YoY), Op. EBIT $133M vs $152M.","Self-help benefits now expected >$1.3B in 2026, up ~$200M from prior target."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-26-000144","json":"https://secwatch.observer/filing/0001751788-26-000144.json","markdown":"https://secwatch.observer/filing/0001751788-26-000144.md","text":"https://secwatch.observer/filing/0001751788-26-000144.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178826000144/0001751788-26-000144-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1751788/000175178826000144/dow-20260723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-23T11:00:04.324025+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"}