{"filing":{"accession_number":"0001751788-26-000144","cik":"0001751788","ticker":"DOW","company_name":"DOW INC.","form":"8-K","filing_date":"2026-07-23","report_date":null,"primary_document":"dow-20260723.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1751788/000175178826000144/dow-20260723.htm"},"events":[{"id":19786,"run_id":17805,"accession_number":"0001751788-26-000144","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Dow Inc. issued a press release on July 23, 2026, announcing second quarter 2026 financial results, including net sales of $12.1 billion (up 20% YoY), GAAP net income of $802 million, and operating EPS of $1.44. The disclosure is a standard quarterly earnings announcement with detailed segment performance, cash flow metrics, and forward-looking guidance, clearly fitting the earnings_release category under Item 2.02.","company_name":"DOW INC.","ticker":"DOW","filing_date":"2026-07-23","form":"8-K","submitted_at":null,"items":[{"id":18973,"accession_number":"0001751788-26-000144","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Dow Inc. issued a press release on July 23, 2026, announcing second quarter 2026 financial results, including net sales of $12.1 billion (up 20% YoY), GAAP net income of $802 million, and operating EPS of $1.44. The disclosure is a standard quarterly earnings announcement with detailed segment performance, cash flow metrics, and forward-looking guidance, clearly fitting the earnings_release category under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:00:38.045536+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18973,"accession_number":"0001751788-26-000144","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Dow Inc. issued a press release on July 23, 2026, announcing second quarter 2026 financial results, including net sales of $12.1 billion (up 20% YoY), GAAP net income of $802 million, and operating EPS of $1.44. The disclosure is a standard quarterly earnings announcement with detailed segment performance, cash flow metrics, and forward-looking guidance, clearly fitting the earnings_release category under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:00:38.045536+00:00","company_name":"DOW INC.","ticker":"DOW","filing_date":"2026-07-23"}]}