DOW INC

For the period ended Dec 31, 2023. Filed Jan 31, 2024.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2023 · Filed Jan 31, 2024

DOW$30.96-1.4%Stored close · as of Nov 9, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Notes to the Consolidated Financial Statements

Dow Inc. and SubsidiariesThe Dow Chemical Company and Subsidiaries

Notes to the Consolidated Financial Statements

Note · Page
1	Summary of Significant Accounting Policies	72
2	Recent Accounting Guidance	77
3	Revenue	78
4	Restructuring and Asset Related Charges - Net	80
5	Supplementary Information	82
6	Income Taxes	84
7	Earnings Per Share Calculations	86
8	Inventories	87
9	Property	87
10	Nonconsolidated Affiliates	88
11	Goodwill and Other Intangible Assets	91
12	Transfers of Financial Assets	92
13	Notes Payable, Long-Term Debt and Available Credit Facilities	93
14	Commitments and Contingencies	96
15	Leases	103
16	Stockholders' Equity	105
17	Noncontrolling Interests	108
18	Pension Plans and Other Postretirement Benefits	108
19	Stock-Based Compensation	116
20	Financial Instruments	121
21	Fair Value Measurements	127
22	Variable Interest Entities	130
23	Related Party Transactions	131
24	Segments and Geographic Regions	131

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.