Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net sales	$ 11,851	$ 15,264
Cost of sales	10,629	12,402
Research and development expenses	214	218
Selling, general and administrative expenses	428	498
Amortization of intangibles	81	88
Restructuring and asset related charges - net	541	186
Equity in earnings (losses) of nonconsolidated affiliates	(48)	174
Sundry income (expense) - net	79	148
Interest income	76	28
Interest expense and amortization of debt discount	185	167
Income (loss) before income taxes	(120)	2,055
Provision (credit) for income taxes	(47)	503
Net income (loss)	(73)	1,552
Net income (loss) attributable to noncontrolling interests	20	(17)
Net income (loss) available for The Dow Chemical Company common stockholder	(93)	1,569
The Dow Chemical Company
Net sales	11,851	15,264
Cost of sales	10,628	12,398
Research and development expenses	214	218
Selling, general and administrative expenses	428	498
Amortization of intangibles	81	88
Restructuring and asset related charges - net	541	186
Equity in earnings (losses) of nonconsolidated affiliates	(48)	174
Sundry income (expense) - net	69	136
Interest income	78	28
Interest expense and amortization of debt discount	185	167
Income (loss) before income taxes	(127)	2,047
Provision (credit) for income taxes	(47)	503
Net income (loss)	(80)	1,544
Net income (loss) attributable to noncontrolling interests	20	(17)
Net income (loss) available for The Dow Chemical Company common stockholder	$ (100)	$ 1,561