DOW CHEMICAL CO /DE/
For the period ended Sep 30, 2026. Filed Oct 23, 2026.
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Sep 30, 2026 · Filed Oct 23, 2026
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Noncontrolling Interests
NOTE 15 –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 and nine months ended September 30, 2026 and 2025:
| Noncontrolling Interests | Three Months Ended | Nine Months Ended | ||
|---|---|---|---|---|
| In millions | Sep 30, 2026 | Sep 30, 2025 | Sep 30, 2026 | Sep 30, 2025 |
| Balance at beginning of period | $1,507 | $1,361 | $1,514 | $496 |
| Net income attributable to noncontrolling interests | 67 | 62 | 236 | 113 |
| Distributions to noncontrolling interests 1 | (94) | (89) | (265) | (137) |
| Cumulative translation adjustments | (1) | (5) | (6) | 23 |
| Sale of noncontrolling interests | — | 194 | — | 1,028 |
| Balance at end of period | $1,479 | $1,523 | $1,479 | $1,523 |
- Includes dividends paid to a joint venture of $4 million and $12 million for the three and nine months ended September 30, 2026 (zero and $8 million for the three and nine months ended September 30, 2025) which were reclassified to "Equity in earnings (losses) of nonconsolidated affiliates" in the consolidated statements of income. The three and nine months ended September 30, 2026 also includes $92 million of dividends declared but not paid, included in "Accrued and other current liabilities" in the consolidated balance sheets.
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