Operating Expenses

Impairment and restructuring

Dow Impairment and restructuring decreased by 97.4% to $27.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 87.0%, from $208.00M to $27.00M. Over 2 years (FY 2023 to FY 2025), Impairment and restructuring shows an upward trend with a 83.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2013
Last reportedQ1 2026

How to read this metric

Lower is generally better as it indicates stability, though restructuring can be a positive signal of management proactively improving future efficiency.

Detailed definition

This metric captures non-recurring charges related to the impairment of assets or organizational restructuring, such as...

Peer comparison

Company-specific; peers may report these under 'Special Charges' or 'Other Operating Expenses'.

Metric ID: msft_impairment_and_restructuring

Historical Data

18 periods
 Q2 '21Q3 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$22.00M$0.00$186.00M$0.00$0.00$541.00M$8.00M$0.00$0.00$45.00M$0.00$24.00M$34.00M$208.00M$591.00M$23.00M$1.03B$27.00M
QoQ Change-100.0%-100.0%-98.5%-100.0%-100.0%+41.7%+511.8%+184.1%-96.1%>999%-97.4%
YoY Change-100.0%+190.9%-91.7%-100.0%+362.2%-4.2%>999%-87.0%
Range$0.00$1.03B
CAGR+4.9%
Avg YoY Growth+388.9%
Median YoY Growth-45.6%

Business Segments

View all
SegmentQ1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Packaging & Specialty Plastics$0.00$0.00$0.00$0.00$0.00$158.00M$3.00M$4.00M
Corporate Segment$16.00M$25.00M$43.00M$1.00M
Industrial Intermediates & Infrastructure$8.00M$5.00M$89.00M$6.00M$0.00
Packaging & Specialty Plastics and Industrial Intermediates & Infrastructure$27.00M$27.00M
Performance Materials & Coatings$7.00M$147.00M$3.00M
Total$45.00M$0.00$24.00M$34.00M$208.00M$591.00M$23.00M$1.03B

Packaging & Specialty Plastics and Industrial Intermediates & Infrastructure is derived from annual filings.

Corporate Segment, Industrial Intermediates & Infrastructure, Packaging & Specialty Plastics, Packaging & Specialty Plastics and Industrial Intermediates & Infrastructure, Performance Materials & Coatings were previously reported and have since been discontinued or reclassified. Only currently active segments are shown in the chart.

Frequently Asked Questions

What is Dow's impairment and restructuring?
Dow (DOW) reported impairment and restructuring of $27.00M in Q1 2026.
How has Dow's impairment and restructuring changed year-over-year?
Dow's impairment and restructuring decreased by 87.0% year-over-year, from $208.00M to $27.00M.
What is the long-term trend for Dow's impairment and restructuring?
Over 2 years (2023 to 2025), Dow's impairment and restructuring has grown at a 83.9% compound annual growth rate (CAGR), from $549.00M to $1.86B.
What does impairment and restructuring mean?
One-time costs associated with restructuring the business or writing down the value of assets.