DOW CHEMICAL CO /DE/

For the period ended Dec 31, 2025. Filed Feb 3, 2026.

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.

FY2025 · Filed Feb 3, 2026

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

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

See the whole filing, with its images and exhibits

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	82
2	Recent Accounting Guidance	87
3	Revenue	88
4	Acquisitions and Divestitures	90
5	Restructuring, Goodwill Impairment and Asset Related Charges - Net	91
6	Supplementary Information	95
7	Income Taxes	98
8	Earnings Per Share Calculations	101
9	Inventories	102
10	Property	102
11	Nonconsolidated Affiliates	103
12	Goodwill and Other Intangible Assets	105
13	Transfers of Financial Assets	107
14	Notes Payable, Long-Term Debt and Available Credit Facilities	108
15	Commitments and Contingencies	111
16	Leases	117
17	Stockholders' Equity	119
18	Noncontrolling Interests	122
19	Pension Plans and Other Postretirement Benefits	122
20	Stock-Based Compensation	130
21	Financial Instruments	135
22	Fair Value Measurements	141
23	Variable Interest Entities	144
24	Related Party Transactions	146
25	Segments and Geographic Regions	146

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.