January 29, 2026
Finance

Dow Reports Q4 Loss With Revenue Decline Amid Cost Reduction Strategy

Chemical Industry Leader Faces Volume Drops and Pricing Pressures as It Initiates Major Productivity and Cost-Cutting Program

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Summary

Dow Inc. disclosed a fourth-quarter adjusted loss outpacing expectations due to declining sales volumes and pricing pressures, triggering a broad strategic initiative aimed at restoring profitability through significant cost savings and streamlined operations. The company reported a notable drop in revenue and volumes across multiple segments, compounded by a substantial GAAP net loss. Dow introduced a 'Transform to Outperform' program targeting a $2 billion increase in operating EBITDA supported by productivity gains and growth initiatives, despite anticipated one-time restructuring expenses. The outlook for the first quarter of 2026 projects continued revenue contraction below analyst consensus, reflecting ongoing industry challenges.

Key Points

Dow reported a fourth-quarter adjusted loss per share of $0.34, surpassing the projected loss of $0.46.
Revenue decreased 9% year-over-year to $9.460 billion, with a 2% volume decline mainly in Packaging & Specialty Plastics due to regional supply adjustments.
A new 'Transform to Outperform' plan aims to increase operating EBITDA by $2 billion via productivity improvements and growth strategies, with significant acceptable one-time costs.
Segment revenues declined across the board, but Performance Materials & Coatings saw operating profit increase due to cost management efforts.

During its fourth-quarter financial release for 2025, Dow Inc. (NYSE:DOW) announced results that underwhelmed market participants, reflecting headwinds across sales volumes and pricing affecting its chemical business. The stock declined Thursday, echoing investor concern over the company's performance and strategic responses.

On an adjusted basis, the company posted a loss of $0.34 per share, outperforming expectations marginally against the predicted $0.46 loss according to Wall Street consensus. Revenue contracted by 9% year-over-year (Y/Y) to $9.460 billion, narrowly missing analyst estimates set at $9.462 billion. This downturn reflects systemic volume decreases, falling 2% Y/Y, notably within the Packaging & Specialty Plastics division, driven primarily by lower merchant olefins sales in Europe, the Middle East, Africa, and India (EMEAI). The diminished sales in these regions can be attributed to Dow's earlier decision to idle a regional cracker, affecting supply and distribution capacity.

Accounting under Generally Accepted Accounting Principles (GAAP) revealed deeper losses with a net figure of $1.48 billion for the quarter, in stark contrast to the net loss of $35 million recorded in the same quarter prior year. Operating Earnings Before Interest and Taxes (EBIT) plummeted significantly from $454 million to $33 million, underscoring the severe earnings pressure Dow faced. Operating cash flow derived from ongoing operations fell by $513 million Y/Y to $298 million, reflecting lower profitability.

Despite these challenges, the company maintained its shareholder returns policy, disbursing $251 million in dividends during the period.

In response to persistent operational and market pressures, Dow unveiled its 'Transform to Outperform' initiative, a comprehensive plan aimed at enhancing operating EBITDA by $2 billion. The strategic framework expects that roughly two-thirds of improvements will stem from productivity enhancements, with the remaining third sourced from organic growth.

This transformational program is anticipated to generate between $1.1 billion and $1.5 billion in one-time costs. Among these, severance expenses are projected between $600 million and $800 million, affecting approximately 4,500 roles as the company restructures its workforce. Other one-time charges are estimated between $500 million and $700 million.

Segment analysis revealed diverse performance impacts:

  • Packaging & Specialty Plastics recorded an 11% drop in revenue to $4.7 billion Y/Y, influenced by a 9% decline in local prices linked to softer downstream polymer prices.
  • Industrial Intermediates & Infrastructure sales declined 9% Y/Y to $2.7 billion, with contraction evident across both business areas within the segment.
  • Performance Materials & Coatings revenue decreased 6% Y/Y to $1.9 billion; however, operating profit improved over the prior year quarter, aided by reduced fixed costs.

Jim Fitterling, Dow's chairman and chief executive officer, reflected on the year’s accomplishments and strategic outlook, emphasizing that in 2025, Dow exceeded half of its near-term cash and cost support targets exceeding $6.5 billion. This included an accelerated realization of over $400 million in cost savings from a previously announced $1 billion program.

Fitterling stressed that by simplifying company complexity, implementing advanced technologies, and refining operational processes end-to-end, the 'Transform to Outperform' initiative is poised to deliver substantial productivity gains alongside steady growth. He emphasized the intent to fundamentally simplify Dow’s operating model to unlock breakthrough improvements company-wide.

Looking ahead, Dow forecasts first-quarter 2026 net revenue of approximately $9.40 billion, trailing the consensus estimate of $10.32 billion. This outlook suggests ongoing headwinds for the company amid a challenging market environment.

Risks
  • Significant 4,500-role workforce reduction with severance costs could impact operations and morale.
  • Continued revenue declines and volume pressures signify challenging market demand conditions.
  • One-time restructuring expenses of up to $1.5 billion could weigh on near-term financial performance.
  • First-quarter 2026 revenue forecast below consensus indicates ongoing business headwinds.
Disclosure
Education only / not financial advice
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