secwatch.observer — SEC 8-K summary
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Issuer:     DOW INC. (DOW)
CIK:        0001751788
Form:       8-K
Filed at:   2026-07-23T10:59:27+00:00
Accession:  0001751788-26-000144
Event type: earnings
Sentiment:  positive
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1751788/000175178826000144/0001751788-26-000144-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1751788/000175178826000144/dow-20260723.htm
  HTML page:      https://secwatch.observer/filing/0001751788-26-000144

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