Discontinued — last reported Q4 '25

Current Liabilities

Contract Liabilities

Dow Contract Liabilities decreased by 3.0% to $1.68B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 14.8%, from $1.46B to $1.68B. Over 5 years (FY 2020 to FY 2025), Contract Liabilities shows relatively stable performance with a -2.0% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryGrowth
SignalHigher is better
VolatilityModerate
First reportedQ3 2018
Last reportedQ4 2025

How to read this metric

An increase suggests strong future revenue visibility and customer demand, while a decrease may indicate faster fulfillment or slowing sales.

Detailed definition

This represents the obligation to transfer goods or services to a customer for which the company has already received co...

Peer comparison

Common in companies with long-term service contracts or subscription-based diagnostic models; peers with high recurring revenue often show higher balances.

Metric ID: contract_liabilities

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$1.97B$1.91B$1.93B$1.92B$1.82B$1.73B$1.73B$1.74B$1.73B$1.70B$1.64B$1.60B$1.56B$1.50B$1.48B$1.46B$1.43B$1.79B$1.73B$1.68B
QoQ Change-3.0%+0.8%-0.2%-5.4%-5.0%-0.1%+0.9%-0.9%-1.3%-3.6%-2.6%-2.3%-4.1%-1.3%-1.4%-1.9%+25.2%-3.6%-3.0%
YoY Change-7.7%-9.6%-10.4%-9.5%-5.1%-1.4%-4.8%-8.0%-9.3%-11.9%-9.9%-8.8%-8.5%+19.4%+16.7%+14.8%
Range$1.43B$1.97B
CAGR-3.4%
Avg YoY Growth-3.4%
Median YoY Growth-8.3%
Current Streak2 quarters decline

Frequently Asked Questions

What is Dow's contract liabilities?
Dow (DOW) reported contract liabilities of $1.68B in Q1 2026.
How has Dow's contract liabilities changed year-over-year?
Dow's contract liabilities increased by 14.8% year-over-year, from $1.46B to $1.68B.
What is the long-term trend for Dow's contract liabilities?
Over 5 years (2020 to 2025), Dow's contract liabilities has grown at a -2.0% compound annual growth rate (CAGR), from $1.92B to $1.73B.
What does contract liabilities mean?
Money received from customers for products or services that have not yet been delivered.