DOW CHEMICAL CO /DE/

For the period ended Sep 30, 2026. Filed Oct 23, 2026.

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, 2026 · Filed Oct 23, 2026

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 16 to the Consolidated Financial Statements included in the 2025 10-K.

The components of lease cost for operating and finance leases for the three and nine months ended September 30, 2026 and 2025 were as follows:

Lease Cost	Three Months Ended		Nine Months Ended
In millions	Sep 30, 2026	Sep 30, 2025	Sep 30, 2026	Sep 30, 2025
Operating lease cost	$108	$104	$320	$319
Finance lease cost
Amortization of right-of-use assets - finance	35	33	105	97
Interest on lease liabilities - finance	13	13	41	37
Total finance lease cost	48	46	146	134
Short-term lease cost	93	77	249	244
Variable lease cost	322	304	907	842
Sublease income	(1)	(3)	(5)	(6)
Total lease cost	$570	$528	$1,617	$1,533

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

Other Lease Information	Nine Months Ended
In millions	Sep 30, 2026	Sep 30, 2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$332	$329
Operating cash flows for finance leases	$41	$37
Financing cash flows for finance leases	$99	$83
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$154	$262
Finance leases	$23	$202

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.