Current Liabilities

Derivative Liabilities Offset

Dow Derivative Liabilities Offset increased by 215.7% to $985.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 438.3%, from $183.00M to $985.00M. Over 5 years (FY 2020 to FY 2025), Derivative Liabilities Offset shows an upward trend with a 12.8% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ2 2015
Last reportedQ4 2025

How to read this metric

A decrease in the offset relative to gross liabilities may indicate higher counterparty risk or changes in collateral requirements.

Detailed definition

This metric represents the gross derivative liabilities that have been reduced by the right to reclaim cash or collatera...

Peer comparison

Standard for financial institutions and large enterprises with significant hedging portfolios.

Metric ID: derivative_liabilities_offset

Historical Data

12 periods
 Q4 '21Q4 '22Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$465.00M$544.00M$204.00M$96.00M$151.00M$171.00M$105.00M$183.00M$460.00M$298.00M$312.00M$985.00M
QoQ Change+17.0%-62.5%-52.9%+57.3%+13.2%-38.6%+74.3%+151.4%-35.2%+4.7%+215.7%
YoY Change+17.0%-62.5%-48.5%+90.6%+204.6%+74.3%+197.1%+438.3%
Range$96.00M$985.00M
CAGR+31.4%
Avg YoY Growth+113.9%
Median YoY Growth+82.4%
Current Streak2 quarters growth

Frequently Asked Questions

What is Dow's derivative liabilities offset?
Dow (DOW) reported derivative liabilities offset of $985.00M in Q1 2026.
How has Dow's derivative liabilities offset changed year-over-year?
Dow's derivative liabilities offset increased by 438.3% year-over-year, from $183.00M to $985.00M.
What is the long-term trend for Dow's derivative liabilities offset?
Over 5 years (2020 to 2025), Dow's derivative liabilities offset has grown at a 12.8% compound annual growth rate (CAGR), from $171.00M to $312.00M.
What does derivative liabilities offset mean?
The portion of derivative liabilities reduced by netting agreements or collateral rights.