---
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"
generated_at: "2026-07-23T11:00:04.324025+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Dow Q2 2026 net sales $12.1B (+20% YoY), GAAP EPS $0.99, Op. EPS $1.44

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-26-000144
- JSON: https://secwatch.observer/filing/0001751788-26-000144.json
- Plain text: https://secwatch.observer/filing/0001751788-26-000144.txt

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