DOW INC

For the period ended Jun 30, 2024. Filed Jul 26, 2024.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2024 · Filed Jul 26, 2024

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

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Contents

Leases

NOTE 13 –LEASES

For additional information on the Company's leases, see Note 15 to the Consolidated Financial Statements included in the 2023 10-K.

The components of lease cost for operating and finance leases for the three and six months ended June 30, 2024 and 2023 were as follows:

Lease Cost	Three Months Ended		Six Months Ended
In millions	Jun 30, 2024	Jun 30, 2023	Jun 30, 2024	Jun 30, 2023
Operating lease cost	$110	$103	$217	$201
Finance lease cost
Amortization of right-of-use assets - finance	28	25	55	51
Interest on lease liabilities - finance	12	8	22	16
Total finance lease cost	40	33	77	67
Short-term lease cost	88	66	162	132
Variable lease cost	265	261	523	442
Sublease income	(3)	(2)	(5)	(4)
Total lease cost	$500	$461	$974	$838

The following table provides supplemental cash flow and other information related to leases:

Other Lease Information	Six Months Ended
In millions	Jun 30, 2024	Jun 30, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$223	$205
Operating cash flows for finance leases	$22	$16
Financing cash flows for finance leases	$61	$56
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$119	$199
Finance leases	$168	$10

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.