Other

Long Term Debt, Accumulated Fair Value Adjustment

Dow Long Term Debt, Accumulated Fair Value Adjustment remained flat by 0.0% to $27.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 6.9%, from $29.00M to $27.00M. Over 5 years (FY 2020 to FY 2025), Long Term Debt, Accumulated Fair Value Adjustment shows a downward trend with a -17.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2019
Last reportedQ1 2026

How to read this metric

Significant adjustments indicate high exposure to interest rate volatility or the impact of hedging instruments on debt valuation.

Detailed definition

This metric captures the cumulative adjustments made to the carrying value of long-term debt to reflect changes in fair...

Peer comparison

Common among large-cap industrial firms that utilize extensive interest rate hedging to manage long-term debt profiles.

Metric ID: other_long_term_debt_accumulated_fair_value_adjustment

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$45.00M$48.00M$47.00M$47.00M$47.00M$47.00M$46.00M$49.00M$46.00M$50.00M$49.00M$42.00M$19.00M$70.00M$9.00M$29.00M$43.00M$35.00M$27.00M$27.00M
QoQ Change+6.7%-2.1%+0.0%+0.0%+0.0%-2.1%+6.5%-6.1%+8.7%-2.0%-14.3%-54.8%+268.4%-87.1%+222.2%+48.3%-18.6%-22.9%+0.0%
YoY Change+4.4%-2.1%-2.1%+4.3%-2.1%+6.4%+6.5%-14.3%-58.7%+40.0%-81.6%-31.0%+126.3%-50.0%+200.0%-6.9%
Range$9.00M$70.00M
CAGR-10.2%
Avg YoY Growth+8.7%
Median YoY Growth-2.1%

Frequently Asked Questions

What is Dow's long term debt, accumulated fair value adjustment?
Dow (DOW) reported long term debt, accumulated fair value adjustment of $27.00M in Q1 2026.
How has Dow's long term debt, accumulated fair value adjustment changed year-over-year?
Dow's long term debt, accumulated fair value adjustment decreased by 6.9% year-over-year, from $29.00M to $27.00M.
What is the long-term trend for Dow's long term debt, accumulated fair value adjustment?
Over 5 years (2020 to 2025), Dow's long term debt, accumulated fair value adjustment has grown at a -17.1% compound annual growth rate (CAGR), from $69.00M to $27.00M.
What does long term debt, accumulated fair value adjustment mean?
The cumulative change in the value of long-term debt due to market interest rate fluctuations and hedging.