DOW CHEMICAL CO /DE/

For the period ended Sep 30, 2025. Filed Oct 24, 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.

Sep 30, 2025 · Filed Oct 24, 2025

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

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Contents

Accumulated Other Comprehensive Loss

NOTE 16 –ACCUMULATED OTHER COMPREHENSIVE LOSS

The changes in each component of accumulated other comprehensive loss ("AOCL") for the three and nine months ended September 30, 2025 and 2024 were as follows:

Accumulated Other Comprehensive Loss	Three Months Ended		Nine Months Ended
In millions	Sep 30, 2025	Sep 30, 2024	Sep 30, 2025	Sep 30, 2024
Unrealized Gains (Losses) on Investments
Beginning balance	$(233)	$(198)	$(243)	$(253)
Unrealized gains (losses) on investments	63	59	78	139
Tax (expense) benefit	(8)	(15)	(13)	(35)
Net unrealized gains (losses) on investments	55	44	65	104
(Gains) losses reclassified from AOCL to net income (loss) 1	3	(12)	3	(19)
Tax expense (benefit) 2	(1)	2	(1)	4
Net (gains) losses reclassified from AOCL to net income (loss)	2	(10)	2	(15)
Other comprehensive income (loss), net of tax	57	34	67	89
Ending balance	$(176)	$(164)	$(176)	$(164)
Cumulative Translation Adjustments
Beginning balance	$(1,812)	$(2,056)	$(2,063)	$(1,891)
Gains (losses) on foreign currency translation	(69)	197	186	42
Tax (expense) benefit	47	8	62	5
Net gains (losses) on foreign currency translation	(22)	205	248	47
(Gains) losses reclassified from AOCL to net income (loss) 3	(11)	(6)	(30)	(13)
Other comprehensive income (loss), net of tax	(33)	199	218	34
Ending balance	$(1,845)	$(1,857)	$(1,845)	$(1,857)
Pension and Other Postretirement Benefit Plans
Beginning balance	$(5,679)	$(5,452)	$(5,720)	$(5,486)
Gains (losses) arising during the period	(1)	2	—	2
Amortization of net loss and prior service credits reclassified from AOCL to net income (loss) 4	36	21	88	64
Tax expense (benefit) 2	(7)	(5)	(19)	(14)
Net loss and prior service credits reclassified from AOCL to net income (loss)	29	16	69	50
Other comprehensive income (loss), net of tax	28	18	69	52
Ending balance	$(5,651)	$(5,434)	$(5,651)	$(5,434)
Derivative Instruments
Beginning balance	$(102)	$(79)	$(84)	$(51)
Gains (losses) on derivative instruments	(4)	37	(13)	(9)
Tax (expense) benefit	2	(9)	(4)	2
Net gains (losses) on derivative instruments	(2)	28	(17)	(7)
(Gains) losses reclassified from AOCL to net income (loss) 5	17	4	14	13
Tax expense (benefit) 2	(4)	(1)	(4)	(3)
Net (gains) losses reclassified from AOCL to net income (loss)	13	3	10	10
Other comprehensive income (loss), net of tax	11	31	(7)	3
Ending balance	$(91)	$(48)	$(91)	$(48)
Total AOCL ending balance	$(7,763)	$(7,503)	$(7,763)	$(7,503)

Reclassified to "Net sales" and "Sundry income (expense) - net."
Reclassified to "Provision (credit) for income taxes."
Reclassified to "Sundry income (expense) - net."
These AOCL components are included in the computation of net periodic benefit cost (credit) of the Company's defined benefit pension and other postretirement benefit plans. See Note 18 for additional information.
Reclassified to "Cost of sales," "Sundry income (expense) - net" and "Interest expense and amortization of debt discount."

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