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EARNINGS PER SHARE (Tables)
 3 Months Ended
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 CalculationsThree Months Ended
In millionsMar 31, 2025Mar 31, 2024
Net income (loss)$(290)$538 
Net income attributable to noncontrolling interests17 22 
Net income attributable to participating securities 1
3 3 
Net income (loss) attributable to common stockholders$(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 DilutedThree Months Ended
Dollars per shareMar 31, 2025Mar 31, 2024
Earnings (loss) per common share - basic$(0.44)$0.73 
Earnings (loss) per common share - diluted$(0.44)$0.73 

Share Count InformationThree Months Ended
Shares in millionsMar 31, 2025Mar 31, 2024
Weighted-average common shares outstanding - basic706.9 704.5 
Plus dilutive effect of equity compensation plans 1
— 1.0 
Weighted-average common shares outstanding - diluted706.9 705.5 
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.