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EARNINGS PER SHARE (Tables) | 3 Months Ended
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Mar. 31, 2025
Earnings Per Share [Abstract] |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | The following tables provide earnings per share calculations for Dow Inc. for the three months ended March 31, 2025 and 2024. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries.
Net Income (Loss) for Earnings Per Share Calculations | Three Months Ended |
In millions | Mar 31, 2025 | Mar 31, 2024 |  |
Net income (loss) | $ | (290) |  | $ | 538 |  |  |
Net income attributable to noncontrolling interests | 17 |  | 22 |  |  |
Net income attributable to participating securities 1 | 3 |  | 3 |  |  |
Net income (loss) attributable to common stockholders | $ | (310) |  | $ | 513 |  |  |
1.Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares.
Earnings (Loss) Per Share - Basic and Diluted | Three Months Ended |
Dollars per share | Mar 31, 2025 | Mar 31, 2024 |  |
Earnings (loss) per common share - basic | $ | (0.44) |  | $ | 0.73 |  |  |
Earnings (loss) per common share - diluted | $ | (0.44) |  | $ | 0.73 |  |  |
Share Count Information | Three Months Ended |
Shares in millions | Mar 31, 2025 | Mar 31, 2024 |  |
Weighted-average common shares outstanding - basic | 706.9 |  | 704.5 |  |  |
Plus dilutive effect of equity compensation plans 1 | — |  | 1.0 |  |  |
Weighted-average common shares outstanding - diluted | 706.9 |  | 705.5 |  |  |
Stock units excluded from EPS calculations 2 | 14.9 |  | 8.8 |  |  |
1.The three months ended March 31, 2025 reflect a net loss and, as such, the basic share count was used for purposes of calculating earnings per share on a diluted basis. 2.These outstanding stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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