Discontinued — last reported Q4 '19
Operating
Pension Expense
Dow Pension Expense increased by 63.6% to -$8.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 69.2%, from -$26.00M to -$8.00M. Over 4 years (FY 2021 to FY 2025), Pension Expense shows a downward trend with a 24.9% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalHigher is better
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2019
How to read this metric
Higher non-cash expenses increase the add-back to net income, improving reported operating cash flow without affecting actual cash reserves.
Detailed definition
Captures the non-cash portion of pension and postretirement benefit costs, such as amortization of actuarial gains or lo...
Peer comparison
Standard adjustment for companies with legacy defined benefit pension plans.
Metric ID:
pension_and_postretirement_expenseHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $6.00M | $5.00M | $5.00M | $7.00M | $7.00M | $5.00M | $4.00M | -$23.00M | -$23.00M | -$23.00M | $617.00M | -$48.00M | -$47.00M | -$48.00M | -$67.00M | -$26.00M | -$24.00M | -$23.00M | -$22.00M | -$8.00M |
| QoQ Change | — | -16.7% | +0.0% | +40.0% | +0.0% | -28.6% | -20.0% | -675.0% | +0.0% | +0.0% | >999% | -107.8% | +2.1% | -2.1% | -39.6% | +61.2% | +7.7% | +4.2% | +4.3% | +63.6% |
| YoY Change | — | — | — | — | +16.7% | +0.0% | -20.0% | -428.6% | -428.6% | -560.0% | >999% | -108.7% | -104.3% | -108.7% | -110.9% | +45.8% | +48.9% | +52.1% | +67.2% | +69.2% |
Range-$67.00M – $617.00M
CAGR+6.2%
Avg YoY Growth+859.7%
Median YoY Growth-10.0%
Current Streak5 quarters growth
Pension Expense at Other Companies
Frequently Asked Questions
- What is Dow's pension expense?
- Dow (DOW) reported pension expense of -$8.00M in Q1 2026.
- How has Dow's pension expense changed year-over-year?
- Dow's pension expense increased by 69.2% year-over-year, from -$26.00M to -$8.00M.
- What is the long-term trend for Dow's pension expense?
- Over 4 years (2021 to 2025), Dow's pension expense has grown at a 24.9% compound annual growth rate (CAGR), from $39.00M to -$95.00M.
- What does pension expense mean?
- Non-cash accounting charges related to employee pension and retirement benefit plans.