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

Leases

NOTE 15 –LEASES

For additional information on the Company's leases, see Note 16 to the Consolidated Financial Statements included in the 2024 10-K.

The components of lease cost for operating and finance leases for the three and nine months ended September 30, 2025 and 2024 were as follows:

Lease Cost	Three Months Ended		Nine Months Ended
In millions	Sep 30, 2025	Sep 30, 2024	Sep 30, 2025	Sep 30, 2024
Operating lease cost	$104	$112	$319	$329
Finance lease cost
Amortization of right-of-use assets - finance	33	31	97	86
Interest on lease liabilities - finance	13	11	37	33
Total finance lease cost	46	42	134	119
Short-term lease cost	77	80	244	242
Variable lease cost	304	280	842	803
Sublease income	(3)	(2)	(6)	(7)
Total lease cost	$528	$512	$1,533	$1,486

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

Other Lease Information	Nine Months Ended
In millions	Sep 30, 2025	Sep 30, 2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$329	$334
Operating cash flows for finance leases	$37	$33
Financing cash flows for finance leases	$83	$95
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$262	$186
Finance leases	$202	$183

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.