DOWHIGH SIGNALFINANCIAL10-K

Dow experienced a dramatic swing from $1.1B net income to -$2.6B net loss while market capitalization collapsed from $37.1B to $18.7B.

The combination of massive losses and 50% market cap decline indicates severe operational distress or major one-time charges that have fundamentally impacted the company's financial position. The sharp reduction in dividends paid (-85.6%) and operating cash flow (-64.6%) suggests management is conserving cash amid significant financial challenges.

Comparing 2026-02-03 vs 2025-02-04View on EDGAR →
FINANCIAL ANALYSIS

Dow's financials show a company under severe stress, with net income swinging dramatically from $1.1B profit to -$2.6B loss despite gross profit increasing to $5.2B, suggesting massive non-operating charges or write-downs. Operating cash flow collapsed 64.6% to $1.0B while dividends were slashed 85.6%, indicating aggressive cash preservation measures. The 74.3% increase in cash reserves to $3.8B and reduced current liabilities suggest management is building liquidity buffers to weather the current crisis.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-335%
$1.1B-$2.6B

Net income declined 335% — review whether driven by operations, interest costs, or non-recurring items.

Gross Profit
P&L
+287.5%
$1.3B$5.2B

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Dividends Paid
Cash Flow
-85.6%
$3.7B$535.0M

Dividends cut 85.6% — significant signal of cash flow stress or capital reallocation priorities.

Cash & Equivalents
Balance Sheet
+74.3%
$2.2B$3.8B

Cash position surged 74.3% — strong cash generation or capital raise providing significant financial cushion.

Operating Cash Flow
Cash Flow
-64.6%
$2.9B$1.0B

Operating cash flow fell 64.6% — earnings quality concerns; investigate working capital changes and non-cash items.

SG&A Expense
P&L
-12%
$1.6B$1.4B

SG&A reduced 12% — improved cost efficiency or headcount reduction improving operating margins.

Current Liabilities
Balance Sheet
-10.7%
$10.3B$9.2B

Current liabilities reduced — improved short-term financial position and working capital health.

LANGUAGE CHANGES
NEW — 2026-02-03
PRIOR — 2025-02-04
ADDED
was approximately $ 18.7 billion based on the last reported closing price of $26.48 per share as reported on the New York Stock Exchange.
had 717,534,072 shares of common stock, $ 0.01 par value, outstanding at January 15, 2026.
76 The Dow Chemical Company and Subsidiaries: Consolidated Statements of Income.
Except as otherwise indicated by the context, the term "Union Carbide" means Union Carbide Corporation, a wholly owned subsidiary of the Company.
Additionally, the term "Diamond Infrastructure Solutions" means Dow InfraCo, LLC, an entity that owns and operates infrastructure assets at certain Dow locations on the U.S.
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REMOVED
was approximately $ 37.1 billion based on the last reported closing price of $53.05 per share as reported on the New York Stock Exchange.
had 703,831,931 shares of common stock, $ 0.01 par value, outstanding at January 15, 2025.
70 The Dow Chemical Company and Subsidiaries: Consolidated Statements of Income.
Except as otherwise indicated by the context, the term "Union Carbide" means Union Carbide Corporation and the term "Dow Silicones" means Dow Silicones Corporation, both wholly owned subsidiaries of the Company.
The Company's global breadth, asset integration and scale, focused innovation, leading business positions and commitment to sustainability enables the Company to achieve profitable growth and help deliver a sustainable future.
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