Current Liabilities

Derivative Liabilities Offset

Dow Derivative Liabilities Offset increased by 215.7% to $985.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 438.3%, from $183.00M to $985.00M. Over 5 years (FY 2020 to FY 2025), Derivative Liabilities Offset shows an upward trend with a 12.8% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryLiquidity
SignalHigher is better
VolatilityModerate
First reportedQ2 2018
Last reportedQ2 2025

How to read this metric

Higher offsets indicate better liquidity management and reduced net cash outflow risk from derivative settlements.

Detailed definition

This metric quantifies the gross derivative liabilities that are reduced by the right to reclaim cash or collateral unde...

Peer comparison

Standard disclosure for companies with significant derivative activity and collateralized agreements.

Metric ID: derivative_liabilities_offset

Historical Data

12 periods
 Q4 '21Q4 '22Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$465.00M$544.00M$204.00M$96.00M$151.00M$171.00M$105.00M$183.00M$460.00M$298.00M$312.00M$985.00M
QoQ Change+17.0%-62.5%-52.9%+57.3%+13.2%-38.6%+74.3%+151.4%-35.2%+4.7%+215.7%
YoY Change+17.0%-62.5%-48.5%+90.6%+204.6%+74.3%+197.1%+438.3%
Range$96.00M$985.00M
CAGR+31.4%
Avg YoY Growth+113.9%
Median YoY Growth+82.4%
Current Streak2 quarters growth

Frequently Asked Questions

What is Dow's derivative liabilities offset?
Dow (DOW) reported derivative liabilities offset of $985.00M in Q1 2026.
How has Dow's derivative liabilities offset changed year-over-year?
Dow's derivative liabilities offset increased by 438.3% year-over-year, from $183.00M to $985.00M.
What is the long-term trend for Dow's derivative liabilities offset?
Over 5 years (2020 to 2025), Dow's derivative liabilities offset has grown at a 12.8% compound annual growth rate (CAGR), from $171.00M to $312.00M.
What does derivative liabilities offset mean?
The portion of derivative liabilities that is effectively reduced by collateral or netting rights.