Dow (DOW) reported D&A of $46M in Q1 2026.

How has Dow's D&A changed year-over-year?

Dow's D&A decreased by 39.5% year-over-year, from $76M to $46M.

What is the long-term trend for Dow's D&A?

Over 4 years (2021 to 2025), Dow's D&A has grown at a -12.2% compound annual growth rate (CAGR), from $388M to $231M.

Non-cash expense representing the systematic allocation of tangible asset costs (depreciation) and intangible asset costs (amortization) over their useful lives.

Dow DOW D&A

D&A at other companies

WestlakeWLK

$30M0.0%

Celanese CorporationCE

$40M0.0%

LyondellBasell Industries N.V.LYB

$342M-1.6%

DuPont de Nemours, Inc.DD

$68M-9.3%

AshlandASH

$45M-25.0%

PureCycle Technologies, Inc.PCT

$7.38M+0.4%

Segments

By segment

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Packaging & Specialty Plastics$382M+6.1%

Performance Materials & Coatings$181M-9.5%

Industrial Intermediates & Infrastructure$148M+1.4%

Corporate Segment$36M+50.0%

Other financials

Income statement

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Revenue$9.8B-6.1%

Gross profit$640.0M-4.6%

Net income-$533.0M-73.6%

EPS (diluted)-$0.93-336%

Balance sheet

See full

Cash & equivalents$4.2B+172%

Total debt$18.8B+1,167%

Total equity$15.2B-9.2%

Total assets$59.8B+4.0%

Cash flow

See full

Operating cash flow$1.1B+1,135%

CapEx$503.0M-26.6%

Free cash flow$621.0M+205%

Valuation

See full

Market cap$20.93B+7.6%

Enterprise value$35.53B+2.6%

P/S0.5×+0.1×

Profitability

See full

Gross margin6.4%-3.0pp

Net margin-6.8%-7.7pp

FCF margin5.7%-2.6pp

Returns & leverage

See full

Return on equity-16.7%-18.8pp

Debt / equity1.2×+1.1×

Current ratio1.8×+0.3×

Where this comes from

Reported directly by Dow in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfIntangibleAssets.

The official record: Dow’s 10-Q, filed April 24, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Dow's D&A?: Dow (DOW) reported D&A of $46M in Q1 2026.
How has Dow's D&A changed year-over-year?: Dow's D&A decreased by 39.5% year-over-year, from $76M to $46M.
What is the long-term trend for Dow's D&A?: Over 4 years (2021 to 2025), Dow's D&A has grown at a -12.2% compound annual growth rate (CAGR), from $388M to $231M.
What does D&A mean?: Non-cash expense representing the systematic allocation of tangible asset costs (depreciation) and intangible asset costs (amortization) over their useful lives.