DOW INC

For the period ended Mar 31, 2025. Filed Apr 25, 2025.

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.

Mar 31, 2025 · Filed Apr 25, 2025

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

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Contents

Noncontrolling Interests

NOTE 13 –NONCONTROLLING INTERESTS

Ownership interests in the Company's subsidiaries held by parties other than the Company are presented separately from the Company's equity in the consolidated balance sheets as "Noncontrolling interests." The amount of consolidated net income attributable to the Company and the noncontrolling interests are both presented on the face of the consolidated statements of income.

The following table summarizes the activity for equity attributable to noncontrolling interests for the three months ended March 31, 2025 and 2024:

Noncontrolling Interests	Three Months Ended
In millions	Mar 31, 2025	Mar 31, 2024
Balance at beginning of period	$496	$501
Net income attributable to noncontrolling interests	17	22
Distributions to noncontrolling interests	(22)	(14)
Cumulative translation adjustments	16	(16)
Other	—	(1)
Balance at end of period	$507	$492

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