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SUPPLEMENTARY INFORMATION (Tables)

3 Months Ended

Mar. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]


Dow Inc. Sundry Income (Expense) – Net	Three Months Ended
In millions	Mar 31, 2025		Mar 31, 2024
Non-operating pension and other postretirement benefit plan net credits 1	$	38	$	61
Foreign exchange gains (losses) 2	7		(23)
Gain (loss) on sales of other assets and investments	(3)		9


Loss on early extinguishment of debt 3	(60)		—

Other - net	31		14
Total sundry income (expense) – net	$	13	$	61

1.See Note 14 for additional information.

2.Foreign exchange losses for the three months ended March 31, 2024 relate primarily to exposures in the Egyptian pound and Argentine peso.

3.See Note 9 for additional information.

Schedule of Company-Owned Life Insurance

Other Investments

The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below:


Investments in Company-Owned Life Insurance	Mar 31, 2025		Dec 31, 2024
In millions
Gross cash value	$	544	$	558
Less: Existing drawdowns 1	200		—

Investments in company-owned life insurance 2	$	344	$	558

1.Classified as "Proceeds from sales and maturities of investments" in the consolidated statements of cash flows.

2.Classified as "Other investments" in the consolidated balance sheets.