Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Net sales	$ 10,104	$ 10,915	$ 20,535	$ 21,680
Cost of sales	9,521	9,591	19,281	19,079
Research and development expenses	188	196	388	400
Selling, general and administrative expenses	347	390	713	832
Amortization of intangibles	63	77	139	158
Restructuring and asset related charges - net	591	0	799	45
Equity in earnings (losses) of nonconsolidated affiliates	(30)	26	(50)	43
Sundry income (expense) - net	147	76	160	137
Interest income	39	42	67	107
Interest expense and amortization of debt discount	209	197	425	396
Income (loss) before income taxes	(659)	608	(1,033)	1,057
Provision for income taxes	142	150	58	61
Net income (loss)	(801)	458	(1,091)	996
Net income attributable to noncontrolling interests	34	19	51	41
Net income (loss) available for The Dow Chemical Company common stockholder	(835)	439	(1,142)	955
The Dow Chemical Company
Net sales	10,104	10,915	20,535	21,680
Cost of sales	9,520	9,590	19,279	19,077
Research and development expenses	188	196	388	400
Selling, general and administrative expenses	347	390	713	832
Amortization of intangibles	63	77	139	158
Restructuring and asset related charges - net	591	0	799	45
Equity in earnings (losses) of nonconsolidated affiliates	(30)	26	(50)	43
Sundry income (expense) - net	163	74	176	135
Interest income	41	45	70	114
Interest expense and amortization of debt discount	209	197	425	396
Income (loss) before income taxes	(640)	610	(1,012)	1,064
Provision for income taxes	142	150	58	61
Net income (loss)	(782)	460	(1,070)	1,003
Net income attributable to noncontrolling interests	34	19	51	41
Net income (loss) available for The Dow Chemical Company common stockholder	$ (816)	$ 441	$ (1,121)	$ 962