Dow reports second quarter 2025 results

Dow (NYSE: DOW):

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2Q25 FINANCIAL HIGHLIGHTS

— Net sales were $10.1 billion, down 7% year-over-year, reflecting declines in all operating segments. Sequentially, net sales were down 3%, as seasonally higher demand in Performance Materials & Coatings was more than offset by declines across the other operating segments.

— Volume decreased 1% year-over-year, as gains in the U.S. and Canada were more than offset by declines in Europe, the Middle East, Africa and India (EMEAI). Sequentially, volume decreased 2%, as seasonally driven gains in Performance Materials & Coatings, including downstream silicones growth, were more than offset by declines in Packaging & Specialty Plastics. These declines reflect lower merchant ethylene sales arising from the recent startup of the Company's Poly-7 polyethylene asset in the U.S. Gulf Coast, unlocking the full value of integration going forward.

— Local price was down 7% versus the year-ago period, reflecting declines in all regions and operating segments. Sequentially, local price was down 3%.

— GAAP net loss was $801 million. Op. EBIT1 was a loss of $21 million, down $840 million year-over-year, primarily driven by lower prices and equity earnings. Sequentially, Op. EBIT was down $251 million, as tailwinds from currency and the Company's cost reduction program were more than offset by declines in Packaging & Specialty Plastics from lower integrated margins.

— GAAP loss per share was $1.18; operating earnings per share (EPS)1 was a loss of $0.42, compared to earnings of $0.68 in the year-ago period and earnings of $0.02 in the prior quarter. Op. EPS excludes significant items totaling $0.76 per share, primarily driven by restructuring program severance and related benefit costs and asset related charges, including recently announced European portfolio actions.

— Cash provided by operating activities – continuing operations was negative $470 million, down $1.3 billion year-over-year and down $574 million sequentially, led by lower earnings from margin compression.

— Returns to shareholders totaled $496 million of dividends in the quarter.

CEO QUOTE “This quarter the Dow team advanced several aggressive actions in response to the lower-for-longer earnings environment that our industry is facing, amplified by recent trade and tariff uncertainties. We are delivering near-term cash support and earnings growth levers, which we anticipate will total more than $6billion by 2026. We are also focused on improving margins and optimizing our global portfolio in the face of continued weak macroeconomic conditions, as evidenced by our recent European portfolio actions,” said Jim Fitterling, Dow chair and CEO. “We are also adjusting our dividend to ensure we maintain a balanced capital allocation framework.We remain committed to targeting a competitive dividend across the economic cycle. The actions we are taking provide additional financial flexibility to help guarantee we maximize shareholder value, both in the current environment and as the industry recovers.”

SUMMARY FINANCIAL RESULTS

Three Months Ended Jun 30 Three Months Ended Mar 31In millions, except per share amounts 2Q25 2Q24 vs. SQLY 1Q25 vs. PQ [B / (W)] [B / (W)]Net Sales $10,104 $10,915 $(811) $10,431 $(327)GAAP Income (Loss) Net of Tax $(801) $458 $(1,259) $(290) $(511)Operating EBIT(1) $(21) $819 $(840) $230 $(251)Operating EBITDA(1) $703 $1,501 $(798) $944 $(241)GAAP Earnings (Loss) Per Share $(1.18) $0.62 $(1.80) $(0.44) $(0.74)Operating Earnings Per Share(1) $(0.42) $0.68 $(1.10) $0.02 $(0.44)Cash Provided by (Used for) $(470) $832 $(1,302) $104 $(574)Operating Activities – Cont. Ops
1. Op. Earnings Per Share, Op. EBIT, Op. EBIT Margin and Op. EBITDA, Free Cash Flow and Cash Flow Conversion are non-GAAP measures. See page 6 for further discussion.®™Trademark of The Dow Chemical Company or an affiliated company of Dow

SEGMENT HIGHLIGHTS

Packaging & Specialty Plastics

Three Months Ended Jun 30 Three Months Ended Mar 31In millions 2Q25 2Q24 vs. SQLY 1Q25 vs. PQ [B / (W)] [B / (W)]Net Sales $5,025 $5,515 $(490) $5,310 $(285)Operating EBIT $71 $703 $(632) $342 $(271)Equity Earnings (Losses) $7 $55 $(48) $39 $(32)

Packaging & Specialty Plastics segment net sales in the quarter were $5billion, down9% versus the year-ago period1. Local price decreased10% year-over-year, primarily driven by lower downstream polymer prices. Currency increased net sales by1%. Volume increased1% year-over-year, driven by higher energy sales and polyethylene volumes, partly offset by lower volumes in functional polymers. On a sequential basis, net sales declined, primarily driven by lower merchant ethylene sales. This was the result of the start-up of Poly-7, which will lead to a balanced ethylene position in the U.S. Gulf Coast, driving margin uplift through full downstream integration.

Equity earnings were $7million, a decrease of $48million compared to the prior year, due to lower integrated margins at our principal joint ventures. Sequentially, equity earnings decreased by $32million, primarily driven by higher losses at Sadara and the Thai joint ventures.

Op. EBIT was $71million, a decrease of $632million compared to the year-ago period, primarily driven by lower integrated margins. Sequentially, Op. EBIT decreased by $271million, notably due to lower integrated margins and operating rates on top of higher planned maintenance.

Packaging and Specialty Plastics business reported a net sales decrease versus the year-ago period, driven by lower downstream polymer prices, the impact of the laminating adhesives business divestiture1, and lower demand for infrastructure applications. Sequentially, net sales decreased, as higher demand for flexible and rigid packaging was more than offset by lower licensing revenue and polyethylene prices, weighed down by tariff uncertainties.

Hydrocarbons & Energy business reported a net sales decrease compared to the year-ago period, driven by lower aromatics prices, partly offset by higher energy sales. Sequentially, net sales decreased, driven by lower merchant ethylene sales, primarily from the start-up of Poly-7.

1. Includes a 1% unfavorable impact from the sale of the flexible packaging laminating adhesives business in the fourth quarter of 2024 which is presented as “Portfolio & Other” in the Sales Variances by Segment and Geographic Region table on page 10.

Industrial Intermediates & Infrastructure

Three Months Ended Jun 30 Three Months Ended Mar 31In millions 2Q25 2Q24 vs. SQLY 1Q25 vs. PQ [B / (W)] [B / (W)]Net Sales $2,786 $2,951 $(165) $2,855 $(69)Operating EBIT $(185) $7 $(192) $(128) $(57)Equity Earnings (Losses) $(39) $(31) $(8) $(58) $19

Industrial Intermediates & Infrastructure segment net sales were $2.8billion, down6% versus the year-ago period. Local price declined5% year-over-year, reflecting declines in both businesses. Currency increased net sales by1%. Volume decreased2% year-over-year, driven by lower volumes in Polyurethanes & Construction Chemicals, partly offset by higher volumes in Industrial Solutions. On a sequential basis, net sales decreased 2% as the seasonally lower deicing fluids volume was partially offset by currency tailwinds and a lower-than-typical seasonal improvement in demand for building & construction applications.

Equity losses for the segment were $39 million, compared to equity losses of $31 million in the year-ago period, primarily driven by lower MEG margins at the Kuwait joint ventures. Equity losses in the prior quarter were $58 million. Sequentially, equity losses improved by $19 million, driven by higher operating rates atSadara.

Op. EBIT decreased $192million versus the year-ago period, driven by lower prices in both businesses and higher planned maintenance activity. On a sequential basis, Op. EBIT decreased by $57million, driven by lower volume, higher planned maintenance activity, and activities related to the startup of our Alkoxylation unit in Seadrift, TX, which has now reached mechanical completion.

Polyurethanes & Construction Chemicalsbusiness reported a decrease in net sales compared to the year-ago period, driven by lower volume and price in EMEAI. Sequentially, net sales were flat as currency tailwinds and modest seasonal improvements in demand for building & construction applications were offset by lower demand in mobility applications.

Industrial Solutions business reported a decrease in net sales compared to the year-ago period, primarily driven by lower local prices, which were partially offset by higher demand for energy applications. Sequentially, net sales declined, driven by typical declines in demand for deicing fluids following the winter months.

Performance Materials & Coatings

Three Months Ended Jun 30 Three Months Ended Mar 31In millions 2Q25 2Q24 vs. SQLY 1Q25 vs. PQ [B / (W)] [B / (W)]Net Sales $2,129 $2,243 $(114) $2,071 $58Operating EBIT $152 $146 $6 $49 $103Equity Earnings (Losses) $1 $2 $(1) $0 $1

Performance Materials & Coatings segment net sales in the quarter were $2.1billion, down5% versus the year-ago period. Local price decreased3% year-over-year, driven by declines in both businesses. Currency increased net sales by1%. Volume was down3% year-over-year, as volume gains in downstream silicones were more than offset by lower volumes for coatings applications and in upstream siloxanes. On a sequential basis, net sales were up3% with gains in both businesses, driven by seasonally higher demand for architectural coatings and higher downstream silicones volumes.

Op. EBIT increased $6million versus the year-ago period, driven by margin expansion from lower input costs, which were partly offset by lower volumes. Sequentially, Op. EBIT increased $103million, driven by lower input costs and volume gains in both businesses, from both seasonal improvements and continued downstream silicones growth, as well as lower fixed costs.

Consumer Solutionsbusiness reported a decrease in net sales versus the year-ago period, as downstream silicones volume gains were more than offset by both lower prices and lower upstream siloxanes volumes. Sequentially, net sales increased, driven by higher demand for downstream silicones, led by mobility, personal care and industrial applications.

Coatings & Performance Monomersbusiness reported a decrease in net sales compared to the year-ago period, driven by lower demand for coatings applications, as the housing market continues to be challenged. Sequentially, net sales increased, driven by seasonally higher demand for architectural coatings, partly offset by lower acrylic monomers volumes.

OUTLOOK

“Dow's strategic actions enable us to mitigate the dynamic factors that our industry is facing. However, signs of oversupply from newer market entrants who are exporting to various regions at anti-competitive economics require broader industry engagement and additional regulatory action to restore competitive dynamics,” said Fitterling. “The commissioning of our near-term growth projects, which are all operational in the third quarter, paired with our longer-term strategic investments, will increase Dow's position in higher-value applications and attractive end markets that are not exposed to this same level of anti-competitive activity. This will enable more resilient earnings and leading shareholder returns. Additionally, Team Dow is focused on structurally improving our cost base, optimizing our global asset footprint, and maintaining our track record of operational excellence to further strengthen our competitive advantages.”

Conference Call

Dow will host a live webcastof its quarterly earnings conference call with investors to discuss its results, business outlook and other matters today at 8:00 a.m. ET. The webcast and slide presentation that accompany the conference call will be posted on the events and presentations page of investors.dow.com.

About Dow

Dow (NYSE: DOW) is one of the world's leading materials science companies, serving customers in high-growth markets such as packaging, infrastructure, mobility and consumer applications.Our global breadth, asset integration and scale, focused innovation, leading business positions and commitment to sustainability enable us to achieve profitable growth and help deliver a sustainable future. We operate manufacturing sites in 30countries and employ approximately36,000 people. Dow delivered sales of approximately$43 billionin 2024. References to Dow or the Company mean Dow Inc. and its subsidiaries. Learn more about us and our ambition to be the most innovative, customer-centric, inclusive and sustainable materials science company in the world by visitingwww.dow.com.

Cautionary Statement about Forward-Looking Statements

Certain statements in this press release are “forward-looking statements” within the meaning of the federal securities laws, including Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Such statements often address expected future business and financial performance, financial condition, and other matters, and often contain words or phrases such as “anticipate,” “believe,” “could,” “estimate,” “expect,” “intend,” “may,” “opportunity,” “outlook,” “plan,” “project,” “seek,” “should,” “strategy,” “target,” “will,” “will be,” “will continue,” “will likely result,” “would” and similar expressions, and variations or negatives of these words or phrases.

Forward-looking statements are based on current assumptions and expectations of future events that are subject to risks, uncertainties and other factors that are beyond Dow's control, which may cause actual results to differ materially from those projected, anticipated or implied in the forward-looking statements and speak only as of the date the statements were made. These factors include, but are not limited to: sales of Dow's products; Dow's expenses, future revenues and profitability; any sanctions, export restrictions, supply chain disruptions or increased economic uncertainty related to the ongoing conflicts between Russia and Ukraine and in the Middle East; capital requirements and need for and availability of financing; unexpected barriers in the development of technology, including with respect to Dow's contemplated capital and operating projects; Dow's ability to realize its commitment to carbon neutrality on the contemplated timeframe, including the completion and success of its integrated ethylene cracker and derivatives facility in Alberta, Canada; size of the markets for Dow's products and services and ability to compete in such markets; Dow's ability to develop and market new products and optimally manage product life cycles; the rate and degree of market acceptance of Dow's products; significant litigation and environmental matters and related contingencies and unexpected expenses; the success of competing technologies that are or may become available; the ability to protect Dow's intellectual property in the United States and abroad; developments related to contemplated restructuring activities and proposed divestitures or acquisitions such as workforce reduction, manufacturing facility and/or asset closure and related exit and disposal activities, and the benefits and costs associated with each of the foregoing; fluctuations in energy and raw material prices; management of process safety and product stewardship; changes in relationships with Dow's significant customers and suppliers; changes in public sentiment and political leadership; increased concerns about plastics in the environment and lack of a circular economy for plastics at scale; changes in consumer preferences and demand; changes in laws and regulations, political conditions, tariffs and trade policies, or industry development; global economic and capital markets conditions, such as inflation, market uncertainty, interest and currency exchange rates, and equity and commodity prices; business, logistics, and supply disruptions; security threats, such as acts of sabotage, terrorism or war, including the ongoing conflicts between Russia and Ukraine and in the Middle East; weather events and natural disasters; disruptions in Dow's information technology networks and systems, including the impact of cyberattacks; risks related to Dow's separation from DowDuPont Inc. such as Dow's obligation to indemnify DuPont de Nemours, Inc. and/or Corteva, Inc. for certain liabilities; and any global and regional economic impacts of a pandemic or other public health-related risks and events on Dow's business.

Where, in any forward-looking statement, an expectation or belief as to future results or events is expressed, such expectation or belief is based on the current plans and expectations of management and expressed in good faith and believed to have a reasonable basis, but there can be no assurance that the expectation or belief will result or be achieved or accomplished. A detailed discussion of principal risks and uncertainties which may cause actual results and events to differ materially from such forward-looking statements is included in the section titled “Risk Factors” contained in the Company's Annual Report on Form 10-K for the year ended December 31, 2024, and the Company's subsequent Quarterly Reports on Form 10-Q. These are not the only risks and uncertainties that Dow faces. There may be other risks and uncertainties that Dow is unable to identify at this time or that Dow does not currently expect to have a material impact on its business. If any of those risks or uncertainties develops into an actual event, it could have a material adverse effect on Dow's business. Dow Inc. and The Dow Chemical Company and its consolidated subsidiaries assume no obligation to update or revise publicly any forward-looking statements whether because of new information, future events, or otherwise, except as required by securities and other applicable laws.

®TM Trademark of The Dow Chemical Company or an affiliated company of Dow

Non-GAAP Financial Measures

This earnings release includes information that does not conform to GAAP and are considered non-GAAP measures. Management uses these measures internally for planning, forecasting and evaluating the performance of the Company's segments, including allocating resources. Dow's management believes that these non-GAAP measures best reflect the ongoing performance of the Company during the periods presented and provide more relevant and meaningful information to investors as they provide insight with respect to ongoing operating results of the Company and a more useful comparison of year-over-year results. These non-GAAP measures supplement the Company's GAAP disclosures and should not be viewed as alternatives to GAAP measures of performance. Furthermore, such non-GAAP measures may not be consistent with similar measures provided or used by other companies. Non-GAAP measures included in this release are defined below. Reconciliations for these non-GAAP measures to GAAP are provided in the Selected Financial Information and Non-GAAP Measures section starting on page 11. Dow does not provide forward-looking GAAP financial measures or a reconciliation of forward-looking non-GAAP financial measures to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to predict with reasonable certainty the ultimate outcome of pending litigation, unusual gains and losses, foreign currency exchange gains or losses and potential future asset impairments, as well as discrete taxable events, without unreasonable effort. These items are uncertain, depend on various factors, and could have a material impact on GAAP results for the guidance period.

Operating Earnings Per Share is defined as “Earnings (loss) per common share – diluted” excluding the after-tax impact of significant items.

Operating EBIT is defined as earnings (i.e., “Income (loss) before income taxes”) before interest, excluding the impact of significant items.

Operating EBIT Margin is defined as Operating EBIT as a percentage of net sales.

Operating EBITDA is defined as earnings (i.e., “Income (loss) before income taxes”) before interest, depreciation and amortization, excluding the impact of significant items.

Free Cash Flow is defined as “Cash provided by (used for) operating activities – continuing operations,” less capital expenditures. Under this definition, Free Cash Flow represents the cash generated by the Company from operations after investing in its asset base. Free Cash Flow, combined with cash balances and other sources of liquidity, represent the cash available to fund obligations and provide returns to shareholders. Free Cash Flow is an integral financial measure used in the Company's financial planning process.

Cash Flow Conversion is defined as “Cash provided by (used for) operating activities – continuing operations,” divided by Operating EBITDA. Management believes Cash Flow Conversion is an important financial metric as it helps the Company determine how efficiently it is converting its earnings into cash flow.

Operating Return on Capital (ROC) is defined as net operating profit after tax, excluding the impact of significant items, divided by total average capital, also referred to as ROIC.

Dow Inc. and SubsidiariesConsolidated Statements of IncomeIn millions, except per share amounts (Unaudited) Three Months Ended Six Months Ended Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Net sales $ 10,104 $ 10,915 $ 20,535 $ 21,680Cost of sales 9,521 9,591 19,281 19,079Research and development expenses 188 196 388 400Selling, general and administrative expenses 347 390 713 832Amortization of intangibles 63 77 139 158Restructuring and asset related charges – net 591 – 799 45Equity in earnings (losses) of nonconsolidated affiliates (30) 26 (50) 43Sundry income (expense) – net 147 76 160 137Interest income 39 42 67 107Interest expense and amortization of debt discount 209 197 425 396Income (loss) before income taxes (659) 608 (1,033) 1,057Provision for income taxes 142 150 58 61Net income (loss) (801) 458 (1,091) 996Net income attributable to noncontrolling interests 34 19 51 41Net income (loss) available for Dow Inc. common stockholders $ (835) $ 439 $ (1,142) $ 955Per common share data:Earnings (loss) per common share – basic $ (1.18) $ 0.62 $ (1.62) $ 1.35Earnings (loss) per common share – diluted $ (1.18) $ 0.62 $ (1.62) $ 1.35Weighted-average common shares outstanding – basic 709.5 703.8 708.2 704.1Weighted-average common shares outstanding – diluted 709.5 705.3 708.2 705.5
Dow Inc. and SubsidiariesConsolidated Balance SheetsIn millions, except share amounts (Unaudited) Jun 30, Dec 31, 2025 2024AssetsCurrent AssetsCash and cash equivalents $ 2,399 $ 2,189Accounts and notes receivable:Trade (net of allowance for doubtful receivables – 2025: $72; 2024: $95) 5,426 4,756Other 2,228 2,108Inventories 6,701 6,544Other current assets 958 993Total current assets (variable interest entities restricted – 2025: $209; 2024: $55) 17,712 16,590InvestmentsInvestment in nonconsolidated affiliates 1,262 1,266Other investments (investments carried at fair value – 2025: $2,033; 2024: $2,047) 2,788 3,033Noncurrent receivables 434 380Total investments 4,484 4,679PropertyProperty 64,860 62,121Less: Accumulated depreciation 42,384 40,117Net property (variable interest entities restricted – 2025: $2,380; 2024: $122) 22,476 22,004Other AssetsGoodwill 8,698 8,565Other intangible assets (net of accumulated amortization – 2025: $5,660; 2024: $5,394) 1,606 1,721Operating lease right-of-use assets 1,246 1,268Deferred income tax assets 1,424 1,257Deferred charges and other assets 1,345 1,228Total other assets (variable interest entities restricted – 2025: $212; 2024: $15) 14,319 14,039Total Assets $ 58,991 $ 57,312Liabilities and EquityCurrent LiabilitiesNotes payable $ 149 $ 135Long-term debt due within one year 401 497Accounts payable:Trade 4,944 4,847Other 1,697 1,694Operating lease liabilities – current 325 318Income taxes payable 314 276Accrued and other current liabilities 2,656 2,521Total current liabilities (variable interest entities nonrecourse – 2025: $365; 2024: $24) 10,486 10,288Long-Term Debt (variable interest entities nonrecourse – 2025: $176; 2024: $-) 16,247 15,711Other Noncurrent LiabilitiesDeferred income tax liabilities 378 392Pension and other postretirement benefits – noncurrent 4,765 4,736Asbestos-related liabilities – noncurrent 665 713Operating lease liabilities – noncurrent 982 984Other noncurrent obligations 6,876 6,637Total other noncurrent liabilities (variable interest entities nonrecourse – 2025: $329; 2024: $13) 13,666 13,462Stockholders' EquityCommon stock (authorized 5,000,000,000 shares of $0.01 par value each; 8 8issued 2025: 785,942,132 shares; 2024: 784,471,939 shares)Additional paid-in capital 10,758 9,203Retained earnings 18,766 20,909Accumulated other comprehensive loss (7,826) (8,110)Treasury stock at cost (2025: 77,097,981 shares; 2024: 80,859,145 shares) (4,475) (4,655)Dow Inc.'s stockholders' equity 17,231 17,355Noncontrolling interests 1,361 496Total equity 18,592 17,851Total Liabilities and Equity $ 58,991 $ 57,312
Dow Inc. and SubsidiariesConsolidated Statements of Cash FlowsIn millions (Unaudited) Six Months Ended Jun 30, Jun 30, 2025 2024Operating ActivitiesNet income (loss) $ (1,091) $ 996Adjustments to reconcile net income (loss) to net cash provided by (used for) operating activities:Depreciation and amortization 1,438 1,402Provision (credit) for deferred income tax (131) 28Earnings of nonconsolidated affiliates less than dividends received 220 156Net periodic pension benefit credit (50) (95)Pension contributions (76) (63)Net gain on sales of assets, businesses and investments (102) (20)Restructuring and asset related charges – net 799 45Other net loss 104 155Changes in assets and liabilities, net of effects of acquired and divested companies:Accounts and notes receivable (935) (485)Inventories (158) (383)Accounts payable (12) 544Other assets and liabilities, net (372) (988)Cash provided by (used for) operating activities – continuing operations (366) 1,292Cash provided by (used for) operating activities – discontinued operations (13) 8Cash provided by (used for) operating activities (379) 1,300Investing ActivitiesCapital expenditures (1,347) (1,437)Investment in gas field developments (68) (96)Proceeds from sales of property, businesses and consolidated companies, net of cash divested 131 8Investments in and loans to nonconsolidated affiliates (20) (4)Purchases of investments (205) (1,072)Proceeds from sales and maturities of investments 552 1,824Other investing activities, net (5) 12Cash used for investing activities (962) (765)Financing ActivitiesChanges in short-term notes payable 48 26Proceeds from issuance of short-term debt greater than three months 37 40Payments on short-term debt greater than three months (41) -Proceeds from issuance of long-term debt 1,107 1,396Payments on long-term debt (1,114) (183)Collections on securitization programs, net of remittances 18 21Purchases of treasury stock – (400)Proceeds from issuance of stock – 51Transaction financing, debt issuance and other costs (85) (11)Employee taxes paid for share-based payment arrangements (16) (38)Distributions to noncontrolling interests (56) (47)Proceeds from sale of noncontrolling interests 2,433 -Dividends paid to stockholders (990) (984)Cash provided by (used for) financing activities 1,341 (129)Effect of exchange rate changes on cash, cash equivalents and restricted cash 253 (69)SummaryIncrease in cash, cash equivalents and restricted cash 253 337Cash, cash equivalents and restricted cash at beginning of period 2,263 3,048Cash, cash equivalents and restricted cash at end of period $ 2,516 $ 3,385Less: Restricted cash and cash equivalents, included in “Other current assets” 117 44Cash and cash equivalents at end of period $ 2,399 $ 3,341
Dow Inc. and SubsidiariesNet Sales by Segment and Geographic RegionNet Sales by Segment Three Months Ended Six Months EndedIn millions (Unaudited) Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Packaging & Specialty Plastics $ 5,025 $ 5,515 $ 10,335 $ 10,945Industrial Intermediates & Infrastructure 2,786 2,951 5,641 5,959Performance Materials & Coatings 2,129 2,243 4,200 4,395Corporate 164 206 359 381Total $ 10,104 $ 10,915 $ 20,535 $ 21,680U.S. & Canada $ 3,988 $ 4,191 $ 8,215 $ 8,321EMEAI 1 3,272 3,572 6,546 7,056Asia Pacific 1,737 1,901 3,595 3,822Latin America 1,107 1,251 2,179 2,481Total $ 10,104 $ 10,915 $ 20,535 $ 21,680
Net Sales Variance by Three Months Ended Jun 30, 2025 Six Months Ended Jun 30, 2025Segment andGeographic Region Local Currency Volume Portfolio Total Local Currency Volume Portfolio Total Price & & Other 2 Price & & Other 2 Product Product Mix MixPercent change from prior yearPackaging & Specialty (10)% 1% 1% (1)% (9)% (7)% -% 2% (1)% (6)%PlasticsIndustrial Intermediates & (5) 1 (2) – (6) (4) – (1) – (5)InfrastructurePerformance Materials & (3) 1 (3) – (5) (2) – (2) – (4)CoatingsTotal (7)% 1% (1)% -% (7)% (5)% -% 1% (1)% (5)%Total, excluding the (6)% 1% (2)% (1)% (8)% (5)% -% -% (1)% (6)%Hydrocarbons & EnergybusinessU.S. & Canada (6)% -% 2% (1)% (5)% (4)% -% 3% -% (1)%EMEAI 1 (7) 2 (3) – (8) (5) – (1) (1) (7)Asia Pacific (8) 1 (1) (1) (9) (7) – 1 – (6)Latin America (8) – (3) (1) (12) (8) – (4) – (12)Total (7)% 1% (1)% -% (7)% (5)% -% 1% (1)% (5)%
Net Sales Variance by Segment and Geographic Region Three Months Ended Jun 30, 2025 Local Currency Volume Total Price & Product MixPercent change from prior quarterPackaging & Specialty Plastics (5)% 2% (2)% (5)%Industrial Intermediates & Infrastructure (1) 2 (3) (2)Performance Materials & Coatings – 1 2 3Total (3)% 2% (2)% (3)%Total, excluding the Hydrocarbons & Energy business (2)% 2% (1)% (1)%U.S. & Canada (4)% -% (2)% (6)%EMEAI 1 (2) 5 (3) -Asia Pacific (2) 1 (6) (7)Latin America (3) – 6 3Total (3)% 2% (2)% (3)%

— Europe, Middle East, Africa and India.

— Portfolio & Other includes the sales impact of the flexible packaging laminating adhesives business, which was sold to Arkema S.A. in the fourth quarter of 2024.

Dow Inc. and SubsidiariesSelected Financial Information and Non-GAAP MeasuresOperating EBIT by Segment Three Months Ended Six Months EndedIn millions (Unaudited) Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Packaging & Specialty Plastics $ 71 $ 703 $ 413 $ 1,308Industrial Intermediates & Infrastructure (185) 7 (313) 94Performance Materials & Coatings 152 146 201 187Corporate (59) (37) (92) (96)Total $ (21) $ 819 $ 209 $ 1,493Depreciation and Amortization by Segment Three Months Ended Six Months EndedIn millions (Unaudited) Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Packaging & Specialty Plastics $ 369 $ 343 $ 729 $ 714Industrial Intermediates & Infrastructure 153 141 299 288Performance Materials & Coatings 192 191 392 384Corporate 10 7 18 16Total $ 724 $ 682 $ 1,438 $ 1,402Operating EBITDA by Segment Three Months Ended Six Months EndedIn millions (Unaudited) Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Packaging & Specialty Plastics $ 440 $ 1,046 $ 1,142 $ 2,022Industrial Intermediates & Infrastructure (32) 148 (14) 382Performance Materials & Coatings 344 337 593 571Corporate (49) (30) (74) (80)Total $ 703 $ 1,501 $ 1,647 $ 2,895Equity in Earnings (Losses) of Nonconsolidated Three Months Ended Six Months EndedAffiliates by SegmentIn millions (Unaudited) Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Packaging & Specialty Plastics $ 7 $ 55 $ 46 $ 80Industrial Intermediates & Infrastructure (39) (31) (97) (46)Performance Materials & Coatings 1 2 1 8Corporate 1 – – 1Total $ (30) $ 26 $ (50) $ 43Reconciliation of “Net income (loss)” to “Operating Three Months Ended Six Months EndedIn millions (Unaudited) Mar 31, Jun 30, Jun 30, Jun 30, Jun 30, 2025 2025 2024 2025 2024Net income (loss) $ (290) $ (801) $ 458 $ (1,091) $ 996+ Provision (credit) for income taxes (84) 142 150 58 61Income (loss) before income taxes $ (374) $ (659) $ 608 $ (1,033) $ 1,057- Interest income 28 39 42 67 107+ Interest expense and amortization of debt discount 216 209 197 425 396- Significant items (416) (468) (56) (884) (147)Operating EBIT (non-GAAP) $ 230 $ (21) $ 819 $ 209 $ 1,493
Dow Inc. and SubsidiariesSelected Financial Information and Non-GAAP MeasuresSignificant Items Impacting Results for the Three Months Ended Jun 30, 2025In millions, except per share amounts (Unaudited) Pretax 1 Net EPS 3 Income Statement Classification Income 2Reported results $ (659) $ (835) $ (1.18)Less: Significant items2025 Restructuring Program severance (591) (474) (0.67) Restructuring and asset related chargesand related benefit costs and asset – netrelated charges 4Implementation costs 5 (5) (4) (0.01) Cost of sales ($1 million); SG&A ($4 million)Net gain on divestitures and asset sale 6 103 77 0.11 Sundry income (expense) – netLitigation related charges, awards and 42 33 0.05 Cost of salesadjustments 7Indemnification and other transaction (17) (17) (0.02) Sundry income (expense) – netrelated costs 8Income tax related items 9 – (153) (0.22) Provision for income taxesTotal significant items $ (468) $ (538) $ (0.76)Operating results (non-GAAP) $ (191) $ (297) $ (0.42)
Significant Items Impacting Results for the Three Months Ended Jun 30, 2024In millions, except per share amounts (Unaudited) Pretax 1 Net EPS 3 Income Statement Classification Income 2Reported results $ 608 $ 439 $ 0.62Less: Significant itemsRestructuring, implementation and (56) (43) (0.06) Cost of sales ($44 million);efficiency costs, and asset related R&D ($1 million); SG&A ($11 million)charges – net 10Total significant items $ (56) $ (43) $ (0.06)Operating results (non-GAAP) $ 664 $ 482 $ 0.68

— “Income (loss) before income taxes.”

— “Net income (loss) available for Dow Inc. common stockholders.” The income tax effect on significant items was calculated based upon the enacted tax laws and statutory income tax rates applicable in the tax jurisdiction(s) of the underlying non-GAAP adjustment.

— “Earnings (loss) per common share – diluted,” which includes the impact of participating securities in accordance with the two-class method.

— Severance and related benefit costs and impairment charges related to the write-down of certain manufacturing facilities, corporate assets, leased, non-manufacturing facilities and other miscellaneous assets associated with the Company's 2025 Restructuring Program.

— Implementation costs associated with the Company's 2025 Restructuring Program and the sale of membership interests of the Company's wholly owned subsidiary, Dow InfraCo, LLC.

— Related to a gain on the sale of the soil fumigation product line.

— Includes a gain associated with the reassessment of liabilities for certain accrued legacy agricultural products groundwater contamination matters, partially offset by the settlement of a separate claim related to water storage district legacy groundwater contamination matters.

— Primarily related to charges associated with agreements entered into with DuPont and Corteva as part of the separation and distribution which, among other matters, provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after the completion of the separation.

— Related to valuation allowances on deferred tax assets in certain foreign jurisdictions, partially offset by a tax basis adjustment related to the consolidated infrastructure entity.

— Restructuring charges and implementation and efficiency costs associated with the Company's 2023 Restructuring Program.

Dow Inc. and SubsidiariesSelected Financial Information and Non-GAAP MeasuresSignificant Items Impacting Results for the Six Months Ended Jun 30, 2025In millions, except per share amounts (Unaudited) Pretax 1 Net EPS 3 Income Statement Classification Income 2Reported results $ (1,033) $ (1,142) $ (1.62)Less: Significant itemsRestructuring, implementation and (51) (39) (0.05) Cost of sales ($44 million);efficiency costs, and asset related R&D ($1 million); SG&A ($4 million);charges – net 4 Restructuring and asset related charges – net ($1 million); Sundry income (expense) – net ($1million)2025 Restructuring Program severance (798) (635) (0.90) Restructuring and asset related chargesand related benefit costs and asset – netrelated charges 5Implementation costs 6 (5) (4) (0.01) Cost of sales ($1 million); SG&A ($4 million)Net gain on divestitures and asset sale 7 103 77 0.11 Sundry income (expense) – netLitigation related charges, awards and 42 33 0.05 Cost of salesadjustments 8Loss on early extinguishment of debt (60) (48) (0.07) Sundry income (expense) – netIndemnification and other transaction (115) (93) (0.13) Cost of sales ($98 million); Sundryrelated costs 9 income (expense) – net ($17 million)Income tax related items 10 – (153) (0.22) Provision for income taxesTotal significant items $ (884) $ (862) $ (1.22)Operating results (non-GAAP) $ (149) $ (280) $ (0.40)
Significant Items Impacting Results for the Six Months Ended Jun 30, 2024In millions, except per share amounts (Unaudited) Pretax 1 Net EPS 3 Income Statement Classification Income 2Reported results $ 1,057 $ 955 $ 1.35Less: Significant itemsRestructuring, implementation and (147) (115) (0.16) Cost of sales ($77 million);efficiency costs, and asset related R&D ($2 million); SG&A ($23 million);charges – net 4 Restructuring and asset related charges – net ($45 million)Income tax related items 10 – 194 0.27 Provision for income taxesTotal significant items $ (147) $ 79 $ 0.11Operating results (non-GAAP) $ 1,204 $ 876 $ 1.24

— “Income (loss) before income taxes.”

— “Net income (loss) available for Dow Inc. common stockholders.” The income tax effect on significant items was calculated based upon the enacted tax laws and statutory income tax rates applicable in the tax jurisdiction(s) of the underlying non-GAAP adjustment.

— “Earnings (loss) per common share – diluted,” which includes the impact of participating securities in accordance with the two-class method.

— Restructuring charges and implementation and efficiency costs associated with the Company's 2023 Restructuring Program. Also includes impairment charges related to the write-down of certain manufacturing assets, partly offset by an asset related credit adjustment in 2025 and impairment charges related to the write-down of certain manufacturing assets in 2024.

— Severance and related benefit costs and impairment charges related to the write-down of certain manufacturing facilities, corporate assets, leased, non-manufacturing facilities and other miscellaneous assets associated with the Company's 2025 Restructuring Program.

— Implementation costs associated with the Company's 2025 Restructuring Program and the sale of membership interests of the Company's wholly owned subsidiary, Dow InfraCo, LLC.

— Related to a gain on the sale of the soil fumigation product line..

— Includes a gain associated with the reassessment of liabilities for certain accrued legacy agricultural products groundwater contamination matters, partially offset by the settlement of a separate claim related to water storage district legacy groundwater contamination matters.

— Primarily Includes a charge related to an arbitration settlement agreement for historical product claims from a divested business. Also includes charges associated with agreements entered into with DuPont and Corteva as part of the separation and distribution which, among other matters, provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after the completion of the separation.

— 2025 relates to valuation allowances on deferred tax assets in certain foreign jurisdictions, partially offset by a tax basis adjustment related to the consolidated infrastructure entity. 2024 relates to reassessment of interest and penalties related to a tax matter in a foreign jurisdiction.

Dow Inc. and SubsidiariesSelected Financial Information and Non-GAAP MeasuresSignificant Items Impacting Results for the Three Months Ended Mar 31, 2025In millions, except per share amounts (Unaudited) Pretax 1 Net Income 2 EPS 3 Income Statement ClassificationReported results $ (374) $ (307) $ (0.44)Less: Significant itemsRestructuring, implementation and (51) (39) (0.05) Cost of sales ($44 million);efficiency costs, and asset related R&D ($1 million); SG&A ($4 million);charges – net 4 Restructuring and asset related charges – net ($1 million); Sundry income (expense) – net ($1million)2025 Restructuring Program 5 (207) (161) (0.23) Restructuring and asset related charges – netLoss on early extinguishment of debt (60) (48) (0.07) Sundry income (expense) – netIndemnification and other transaction (98) (76) (0.11) Cost of salesrelated costs 6Total significant items $ (416) $ (324) $ (0.46)Operating results (non-GAAP) $ 42 $ 17 $ 0.02

— “Income (loss) before income taxes.”

— “Net income (loss) available for Dow Inc. common stockholders.” The income tax effect on significant items was calculated based upon the enacted tax laws and statutory income tax rates applicable in the tax jurisdiction(s) of the underlying non-GAAP adjustment.

— “Earnings (loss) per common share – diluted,” which includes the impact of participating securities in accordance with the two-class method.

— Restructuring charges and implementation and efficiency costs associated with the Company's 2023 Restructuring Program. The first quarter of 2025 also includes impairment charges related to the write-down of certain manufacturing assets, partly offset by an asset related credit adjustment. The first quarter of 2024 also includes impairment charges related to the write-down of certain manufacturing assets.

— Severance and related benefit costs associated with the Company's 2025 Restructuring Program.

— Includes a charge related to an arbitration settlement agreement for historical product claims from a divested business.

Reconciliation of Free Cash Flow Three Months Ended Six Months EndedIn millions (Unaudited) Jun 30, Jun 30, Jun 30, Jun 30, 2025 2024 2025 2024Cash provided by (used for) operating activities – continuing $ (470) $ 832 $ (366) $ 1,292operations (GAAP)Capital expenditures (662) (723) (1,347) (1,437)Free Cash Flow (non-GAAP) $ (1,132) $ 109 $ (1,713) $ (145)
Reconciliation of Cash Flow Conversion Three Months EndedIn millions (Unaudited) Sep 30, Dec 31, Mar 31, Jun 30, 2024 2024 2025 2025Cash provided by (used for) operating activities – continuing $ 800 $ 811 $ 104 $ (470)operations (GAAP)Net income (loss) (GAAP) $ 240 $ (35) $ (290) $ (801)Cash flow from operations to net income (GAAP) 1 333.3% N/A N/A N/ACash flow from operations to net income – trailing twelve months (GAAP) 2 N/AOperating EBITDA (non-GAAP) $ 1,382 $ 1,205 $ 944 $ 703Cash Flow Conversion (Cash flow from operations to Operating 57.9% 67.3% 11.0% (66.9)%EBITDA) (non-GAAP)Cash Flow Conversion – trailing twelve months (non-GAAP) 29.4%

— Cash flow from operations to net income is not applicable for the second quarter of 2025, first quarter of 2025 and fourth quarter of 2024 due to a net loss for the period.

— Cash flow from operations to net income – trailing twelve months is not applicable due to a net loss for the trailing twelve months period.

For further information, please contact:

Investors: Media:Andrew Riker Sarah Youngajriker@dow.com syoung3@dow.com

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SOURCE The Dow Chemical Company

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