REVENUE (Tables)

12 Months Ended

Dec. 31, 2025

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

Disaggregation of Revenue

Dow disaggregates its revenue from contracts with customers by operating segment and business, as the Company believes it best depicts the nature, amount, timing and uncertainty of its revenue and cash flows. See details in the tables below:

Net Trade Sales by Segment and Business	2025		2024		2023
In millions
Hydrocarbons & Energy	$	5,376	$	5,759	$	6,566
Packaging and Specialty Plastics	14,594		16,017		16,583
Packaging & Specialty Plastics	$	19,970	$	21,776	$	23,149
Industrial Solutions	$	4,036	$	4,179	$	4,207
Polyurethanes & Construction Chemicals	7,110		7,675		8,316
Others	17		15		15
Industrial Intermediates & Infrastructure	$	11,163	$	11,869	$	12,538
Coatings & Performance Monomers	$	3,215	$	3,492	$	3,337
Consumer Solutions	4,919		5,082		5,160
Performance Materials & Coatings	$	8,134	$	8,574	$	8,497
Corporate	$	701	$	745	$	438
Total	$	39,968	$	42,964	$	44,622

Net Trade Sales by Geographic Region	2025		2024		2023
In millions
U.S. & Canada	$	15,806	$	16,423	$	16,640
EMEAI 1	12,589		13,958		14,537
Asia Pacific	7,219		7,707		8,266
Latin America	4,354		4,876		5,179
Total	$	39,968	$	42,964	$	44,622

1. Europe, Middle East, Africa and India.

Contract with Customer, Asset and Liability

The following table summarizes contract assets and liabilities at December 31, 2025 and 2024:

Contract Assets and Liabilities at Dec 31	Balance Sheet Classification	2025		2024
In millions
Accounts and notes receivable - trade	Accounts and notes receivable - trade	$	4,762	$	4,756
Contract assets - noncurrent	Deferred charges and other assets	$	—	$	2
Contract liabilities - current	Accrued and other current liabilities	$	221	$	244
Contract liabilities - noncurrent 1	Other noncurrent obligations	$	1,727	$	1,480

1.The increase from December 31, 2024 to December 31, 2025 was primarily due to advance payments on long-term supply agreements.