Discontinued — last reported Q3 '25
Impairment Charges
Dow Impairment Charges decreased by 97.4% to $27.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 87.0%, from $208.00M to $27.00M. This is a positive signal — lower values indicate better performance for this metric.
Analysis
How to read this metric
An increase signals potential operational issues, poor past investment decisions, or adverse market conditions for specific business units.
Detailed definition
These are non-cash charges recorded when the carrying value of an asset exceeds its fair market value. They indicate tha...
Peer comparison
Often seen during restructuring or economic downturns across industrial sectors.
impairment_charges_cfHistorical Data
| Q2 '21 | Q1 '22 | Q1 '23 | Q2 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $22.00M | $186.00M | $541.00M | $8.00M | $45.00M | $0.00 | $24.00M | $34.00M | $208.00M | $591.00M | $23.00M | $1.03B | $27.00M |
| QoQ Change | — | +745.5% | +190.9% | -98.5% | +462.5% | -100.0% | — | +41.7% | +511.8% | +184.1% | -96.1% | >999% | -97.4% |
| YoY Change | — | — | +190.9% | — | -91.7% | -100.0% | — | — | +362.2% | — | -4.2% | >999% | -87.0% |
Business Segments
| Segment | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 |
|---|---|---|---|---|---|---|---|---|
| Industrial Intermediates & Infrastructure | — | — | — | — | $172.50M | $172.50M | $172.50M | $172.50M |
| Packaging & Specialty Plastics | — | — | — | $37.00M | $17.75M | $17.75M | $17.75M | $17.75M |
| Corporate Segment | $1.75M | $1.75M | $1.75M | — | — | — | — | — |
| Performance Materials & Coatings | — | — | — | — | $0.00 | $0.00 | $0.00 | $0.00 |
| Total | $8.00M | — | — | $45.00M | $208.00M | $591.00M | $23.00M | $1.03B |
Corporate Segment, Industrial Intermediates & Infrastructure, Performance Materials & Coatings are derived from annual filings.
Corporate Segment, Industrial Intermediates & Infrastructure, Packaging & Specialty Plastics, Performance Materials & Coatings were previously reported and have since been discontinued or reclassified. Only currently active segments are shown in the chart.
Impairment Charges at Other Companies
Frequently Asked Questions
- What is Dow's impairment charges?
- Dow (DOW) reported impairment charges of $27.00M in Q1 2026.
- How has Dow's impairment charges changed year-over-year?
- Dow's impairment charges decreased by 87.0% year-over-year, from $208.00M to $27.00M.
- What does impairment charges mean?
- A write-down of an asset's value because it is worth less than what is recorded on the balance sheet.