Discontinued — last reported Q1 '18

Current Assets

Allowance for Doubtful Accounts Receivable (Current)

Dow Allowance for Doubtful Accounts Receivable (Current) increased by 6.8% to $63.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 19.2%, from $78.00M to $63.00M. Over 5 years (FY 2020 to FY 2025), Allowance for Doubtful Accounts Receivable (Current) shows an upward trend with a 3.0% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ3 2015
Last reportedQ1 2018

How to read this metric

A significant increase relative to receivables may signal deteriorating customer credit quality or economic headwinds in specific markets.

Detailed definition

This is a contra-asset account representing the estimated amount of accounts receivable that the company expects will no...

Peer comparison

Standard across all industries; peers in the medical device sector typically maintain low levels unless operating in high-risk emerging markets.

Metric ID: allowance_for_doubtful_accounts_receivable_current

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$59.00M$59.00M$54.00M$215.00M$212.00M$212.00M$110.00M$110.00M$105.00M$80.00M$81.00M$71.00M$96.00M$111.00M$95.00M$78.00M$72.00M$71.00M$59.00M$63.00M
QoQ Change+0.0%-8.5%+298.1%-1.4%+0.0%-48.1%+0.0%-4.5%-23.8%+1.3%-12.3%+35.2%+15.6%-14.4%-17.9%-7.7%-1.4%-16.9%+6.8%
YoY Change+259.3%+259.3%+103.7%-48.8%-50.5%-62.3%-26.4%-35.5%-8.6%+38.8%+17.3%+9.9%-25.0%-36.0%-37.9%-19.2%
Range$54.00M$215.00M
CAGR+1.4%
Avg YoY Growth+21.1%
Median YoY Growth-22.1%

Frequently Asked Questions

What is Dow's allowance for doubtful accounts receivable (current)?
Dow (DOW) reported allowance for doubtful accounts receivable (current) of $63.00M in Q1 2026.
How has Dow's allowance for doubtful accounts receivable (current) changed year-over-year?
Dow's allowance for doubtful accounts receivable (current) decreased by 19.2% year-over-year, from $78.00M to $63.00M.
What is the long-term trend for Dow's allowance for doubtful accounts receivable (current)?
Over 5 years (2020 to 2025), Dow's allowance for doubtful accounts receivable (current) has grown at a 3.0% compound annual growth rate (CAGR), from $51.00M to $59.00M.
What does allowance for doubtful accounts receivable (current) mean?
The estimated portion of customer invoices that the company expects will never be paid.