Dow Inc. Financial Statements FY2024-FY2026Q3

Dow Inc. (DOW) Financial Statements in Beancount — Open Ledger

Dow's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/dow

Latest analysis: Dow Q3 2026 Earnings: A 14% Pricing Quarter With a Volume Problem

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31. All figures sourced from Dow Inc. Form 10-K and Form 8-K filings (SEC EDGAR, CIK 0001751788). Each 10-K also prints statements for The Dow Chemical Company, the operating subsidiary; this ledger models Dow Inc., the listed parent, throughout. FY2026Q3 comes from the earnings release's full face statements (no Q3 10-Q filed yet), and history starts at FY2024, the earliest annual modeled.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 11,267 MUSD means 11,267 million US dollars.
• Additional accounts — Assets:Current:Inventory (inventories),
  Assets:NonCurrent:EquityMethodInvestments (stakes in nonconsolidated
  affiliates such as Sadara and the Kuwait joint ventures, beside the separate
  fair-value Assets:NonCurrent:LongTermInvestments caption),
  Assets:NonCurrent:OperatingLeaseRightOfUse with the matching current and
  noncurrent Liabilities:*:OperatingLeases, Equity:TreasuryStock (a debit
  balance) and Equity:NoncontrollingInterests (the Dow InfraCo stake sold in
  2025), Expenses:AmortizationOfAcquiredIntangibles (the filing's own
  amortization line), Expenses:ImpairmentsAndRestructuring (the filing's
  restructuring, goodwill impairment and asset related charges line) and
  Expenses:Interest (interest expense, large and separately presented).
• Attribution — the noncontrolling-interest share of earnings is deducted
  as the filing deducts it, so each income-statement offset is net income
  available for Dow Inc. common stockholders, the line EPS is computed from.

Analysis

• Dow Q3 2026 Earnings: A 14% Pricing Quarter With a Volume Problem — FY2026Q3

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Dow Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Dow Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.