# DOW Inc.: financial statements, quarterly DOW · NYSE · CIK 1751788 · [Materials](/sectors/materials.md) · fiscal year ends Dec 31 Pages: [Overview](/companies/dow.md) · [Financials](/companies/dow/financials.md) · [Filings](/companies/dow/filings.md) · [Insiders](/companies/dow/insiders.md) Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/dow/financials.md?period=annual). ## Income statement | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q3 FY2026 (2026-09-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Revenue | $bn | [10.7](/filings/0001751788-24-000150.md) | [10.6 d](/filings/0001751788-26-000018.md) | [10.8](/filings/0001751788-25-000129.md) | [10.9](/filings/0001751788-25-000145.md) | [10.9](/filings/0001751788-25-000156.md) | [10.4 d](/filings/0001751788-26-000018.md) | [10.4](/filings/0001751788-26-000134.md) | [10.1](/filings/0001751788-25-000145.md) | [10.0](/filings/0001751788-26-000160.md) | [9.5 d](/filings/0001751788-26-000018.md) | [9.8](/filings/0001751788-26-000134.md) | [11.3](/filings/0001751788-26-000160.md) | | Cost of revenue | $bn | [9.6](/filings/0001751788-24-000150.md) | [9.6 d](/filings/0001751788-26-000018.md) | [9.5](/filings/0001751788-25-000129.md) | [9.6](/filings/0001751788-25-000145.md) | [9.8](/filings/0001751788-25-000156.md) | [9.5 d](/filings/0001751788-26-000018.md) | [9.8](/filings/0001751788-26-000134.md) | [9.5](/filings/0001751788-25-000145.md) | [9.2](/filings/0001751788-26-000160.md) | [8.9 d](/filings/0001751788-26-000018.md) | [9.2](/filings/0001751788-26-000134.md) | [9.9](/filings/0001751788-26-000160.md) | | Gross profit | $bn | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Research and development | $bn | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Selling, general and administrative | $bn | [0.4](/filings/0001751788-24-000150.md) | [0.4 d](/filings/0001751788-26-000018.md) | [0.4](/filings/0001751788-25-000129.md) | [0.4](/filings/0001751788-25-000145.md) | [0.4](/filings/0001751788-25-000156.md) | [0.4 d](/filings/0001751788-26-000018.md) | [0.4](/filings/0001751788-26-000134.md) | [0.3](/filings/0001751788-25-000145.md) | [0.3](/filings/0001751788-26-000160.md) | [0.3 d](/filings/0001751788-26-000018.md) | [0.4](/filings/0001751788-26-000134.md) | [0.4](/filings/0001751788-26-000160.md) | | Income tax | $bn | [0.1](/filings/0001751788-24-000150.md) | [(0.3) d](/filings/0001751788-26-000018.md) | [(0.1)](/filings/0001751788-25-000129.md) | [0.2](/filings/0001751788-25-000145.md) | [0.1](/filings/0001751788-25-000156.md) | [0.3 d](/filings/0001751788-26-000018.md) | [(0.1)](/filings/0001751788-26-000134.md) | [0.1](/filings/0001751788-25-000145.md) | [(0.1)](/filings/0001751788-26-000160.md) | [(0.1) d](/filings/0001751788-26-000018.md) | [0.1](/filings/0001751788-26-000134.md) | [0.1](/filings/0001751788-26-000160.md) | | Net income | $bn | [0.3](/filings/0001751788-24-000150.md) | [(0.0) d](/filings/0001751788-26-000018.md) | [0.5](/filings/0001751788-25-000129.md) | [0.4](/filings/0001751788-25-000145.md) | [0.2](/filings/0001751788-25-000156.md) | [0.0 d](/filings/0001751788-26-000018.md) | [(0.3)](/filings/0001751788-26-000134.md) | [(0.8)](/filings/0001751788-25-000145.md) | [0.1](/filings/0001751788-26-000160.md) | [(1.4) d](/filings/0001751788-26-000018.md) | [(0.5)](/filings/0001751788-26-000134.md) | [0.5](/filings/0001751788-26-000160.md) | | Diluted EPS | $ per share | [0.42](/filings/0001751788-24-000150.md) | not reported | [0.73](/filings/0001751788-25-000129.md) | [0.62](/filings/0001751788-25-000145.md) | [0.30](/filings/0001751788-25-000156.md) | not reported | [(0.44)](/filings/0001751788-26-000134.md) | [(1.18)](/filings/0001751788-25-000145.md) | [0.08](/filings/0001751788-26-000160.md) | not reported | [(0.74)](/filings/0001751788-26-000134.md) | [0.62](/filings/0001751788-26-000160.md) | | Basic EPS | $ per share | [0.43](/filings/0001751788-24-000150.md) | not reported | [0.73](/filings/0001751788-25-000129.md) | [0.62](/filings/0001751788-25-000145.md) | [0.30](/filings/0001751788-25-000156.md) | not reported | [(0.44)](/filings/0001751788-26-000134.md) | [(1.18)](/filings/0001751788-25-000145.md) | [0.08](/filings/0001751788-26-000160.md) | not reported | [(0.74)](/filings/0001751788-26-000134.md) | [0.63](/filings/0001751788-26-000160.md) | - Revenue: us-gaap:Revenues - Cost of revenue: us-gaap:CostOfGoodsAndServicesSold - Gross profit: not reported - Research and development: not reported - Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense - Income tax: us-gaap:IncomeTaxExpenseBenefit - Net income: us-gaap:NetIncomeLoss, us-gaap:ProfitLoss - Diluted EPS: us-gaap:EarningsPerShareDiluted - Basic EPS: us-gaap:EarningsPerShareBasic ## Balance sheet | Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q3 FY2026 (2026-09-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Cash and equivalents | $bn | [3.1](/filings/0001751788-24-000150.md) | [3.0](/filings/0001751788-26-000018.md) | [3.7](/filings/0001751788-25-000129.md) | [3.3](/filings/0001751788-25-000145.md) | [2.9](/filings/0001751788-25-000156.md) | [2.2](/filings/0001751788-26-000018.md) | [1.5](/filings/0001751788-26-000134.md) | [2.4](/filings/0001751788-25-000145.md) | [4.6](/filings/0001751788-26-000160.md) | [3.8](/filings/0001751788-26-000160.md) | [4.1](/filings/0001751788-26-000134.md) | [4.1](/filings/0001751788-26-000160.md) | | Current assets | $bn | [18.3](/filings/0001751788-23-000140.md) | [17.6](/filings/0001751788-25-000012.md) | [18.4](/filings/0001751788-24-000129.md) | [18.1](/filings/0001751788-24-000138.md) | [18.0](/filings/0001751788-24-000150.md) | [16.6](/filings/0001751788-26-000018.md) | [16.3](/filings/0001751788-25-000129.md) | [17.7](/filings/0001751788-25-000145.md) | [19.6](/filings/0001751788-25-000156.md) | [18.1](/filings/0001751788-26-000160.md) | [19.5](/filings/0001751788-26-000134.md) | [20.2](/filings/0001751788-26-000160.md) | | Total assets | $bn | [58.3](/filings/0001751788-23-000140.md) | [58.0](/filings/0001751788-26-000018.md) | [58.8](/filings/0001751788-24-000129.md) | [58.5](/filings/0001751788-24-000138.md) | [59.4](/filings/0001751788-24-000150.md) | [57.3](/filings/0001751788-26-000018.md) | [57.5](/filings/0001751788-25-000129.md) | [59.0](/filings/0001751788-25-000145.md) | [61.0](/filings/0001751788-25-000156.md) | [58.5](/filings/0001751788-26-000160.md) | [59.8](/filings/0001751788-26-000134.md) | [61.0](/filings/0001751788-26-000160.md) | | Current liabilities | $bn | [10.2](/filings/0001751788-23-000140.md) | [10.0](/filings/0001751788-25-000012.md) | [10.2](/filings/0001751788-24-000129.md) | [10.3](/filings/0001751788-24-000138.md) | [10.8](/filings/0001751788-24-000150.md) | [10.3](/filings/0001751788-26-000018.md) | [10.6](/filings/0001751788-25-000129.md) | [10.5](/filings/0001751788-25-000145.md) | [10.1](/filings/0001751788-25-000156.md) | [9.2](/filings/0001751788-26-000160.md) | [10.5](/filings/0001751788-26-000134.md) | [11.5](/filings/0001751788-26-000160.md) | | Long-term debt | $bn | not reported | not reported | not reported | not reported | not reported | [16.2](/filings/0001751788-25-000129.md) | not reported | not reported | not reported | not reported | not reported | not reported | | Short-term borrowings | $bn | not reported | [0.1](/filings/0001751788-24-000010.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Shareholders' equity | $bn | [19.6](/filings/0001751788-24-000150.md) | [18.6](/filings/0001751788-26-000018.md) | [18.4](/filings/0001751788-25-000129.md) | [18.3](/filings/0001751788-25-000145.md) | [18.3](/filings/0001751788-25-000156.md) | [17.4](/filings/0001751788-26-000018.md) | [16.8](/filings/0001751788-26-000134.md) | [17.2](/filings/0001751788-25-000145.md) | [17.5](/filings/0001751788-26-000160.md) | [16.0](/filings/0001751788-26-000160.md) | [15.2](/filings/0001751788-26-000134.md) | [16.2](/filings/0001751788-26-000160.md) | - Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue - Current assets: us-gaap:AssetsCurrent - Total assets: us-gaap:Assets - Current liabilities: us-gaap:LiabilitiesCurrent - Long-term debt: us-gaap:LongTermDebt - Short-term borrowings: us-gaap:ShortTermBorrowings - Shareholders' equity: us-gaap:StockholdersEquity ## Cash flow | Line item | Unit | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Operating cash flow | $m | [1,347 d](/filings/0001751788-24-000138.md) | [1,658 d](/filings/0001751788-24-000150.md) | [1,656 d](/filings/0001751788-26-000018.md) | [464](/filings/0001751788-25-000129.md) | [836 d](/filings/0001751788-25-000145.md) | [800 d](/filings/0001751788-25-000156.md) | [814 d](/filings/0001751788-26-000018.md) | [91.0](/filings/0001751788-26-000134.md) | [(470) d](/filings/0001751788-25-000145.md) | [1,127 d](/filings/0001751788-26-000160.md) | [284 d](/filings/0001751788-26-000018.md) | [1,124](/filings/0001751788-26-000134.md) | | Capital expenditure | $m | not reported | not reported | not reported | [714](/filings/0001751788-25-000129.md) | [723](/filings/0001751788-25-000145.md) | [736](/filings/0001751788-25-000156.md) | [767 d](/filings/0001751788-26-000018.md) | [685](/filings/0001751788-26-000134.md) | [662](/filings/0001751788-25-000145.md) | [564](/filings/0001751788-25-000156.md) | [568 d](/filings/0001751788-26-000018.md) | [503](/filings/0001751788-26-000134.md) | | Dividends paid | $m | [493 d](/filings/0001751788-24-000138.md) | [492 d](/filings/0001751788-24-000150.md) | [491 d](/filings/0001751788-26-000018.md) | [493](/filings/0001751788-25-000129.md) | [491 d](/filings/0001751788-25-000145.md) | [490 d](/filings/0001751788-25-000156.md) | [492 d](/filings/0001751788-26-000018.md) | [494](/filings/0001751788-26-000134.md) | [496 d](/filings/0001751788-25-000145.md) | [249 d](/filings/0001751788-26-000160.md) | [251 d](/filings/0001751788-26-000018.md) | [252](/filings/0001751788-26-000134.md) | | Share repurchases | $m | [250 d](/filings/0001751788-24-000138.md) | [125 d](/filings/0001751788-24-000150.md) | [125 d](/filings/0001751788-26-000018.md) | [200](/filings/0001751788-25-000129.md) | [200 d](/filings/0001751788-25-000145.md) | [94.0 d](/filings/0001751788-25-000156.md) | [0.0 d](/filings/0001751788-26-000018.md) | [0.0](/filings/0001751788-25-000129.md) | [0.0 d](/filings/0001751788-25-000145.md) | [0.0 d](/filings/0001751788-25-000156.md) | [0.0 d](/filings/0001751788-26-000018.md) | not reported | - Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities - Capital expenditure: us-gaap:PaymentsToAcquireProductiveAssets - Dividends paid: us-gaap:PaymentsOfDividendsCommonStock - Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock ## Shares | Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q3 FY2026 (2026-09-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Diluted shares (weighted) | millions of shares | [718](/filings/0001751788-23-000140.md) | [708](/filings/0001751788-24-000129.md) | [710](/filings/0001751788-24-000138.md) | [708](/filings/0001751788-24-000150.md) | [706](/filings/0001751788-25-000129.md) | [705](/filings/0001751788-25-000145.md) | [704](/filings/0001751788-25-000156.md) | [707](/filings/0001751788-26-000134.md) | [710](/filings/0001751788-25-000145.md) | [713](/filings/0001751788-26-000160.md) | [721](/filings/0001751788-26-000134.md) | [727](/filings/0001751788-26-000160.md) | - Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding Shares outstanding: 723,881,907 at 2026-09-30, from the cover of the [10-Q filed 2026-10-23](/filings/0001751788-26-000160.md) (dei:EntityCommonStockSharesOutstanding). Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:47 ET. No prices; not investment advice.