Restructuring, Settlement and Impairment Provisions
Dow Restructuring, Settlement and Impairment Provisions decreased by 97.4% to $27M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 87.0%, from $208M to $27M. Over 2 years (FY 2023 to FY 2025), Restructuring, Settlement and Impairment Provisions shows an upward trend with a 83.9% CAGR.
Analysis
other_restructuring_settlement_and_impairment_provisionsHistorical Data
| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $22M | $0 | $186M | $0 | $0 | $541M | $8M | $0 | $0 | $45M | $0 | $24M | $34M | $208M | $591M | $23M | $1.03B | $27M |
| 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% |
Business Segments
| Segment | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 |
|---|---|---|---|---|---|---|---|---|
| Industrial Intermediates & Infrastructure | $8M | — | — | — | $5M | $89M | $6M | $90M |
| Packaging & Specialty Plastics | $0 | $0 | $0 | $0 | $0 | $158M | $3M | $4M |
| Corporate Segment | — | — | $16M | $25M | — | $43M | $1M | — |
| Packaging & Specialty Plastics and Industrial Intermediates & Infrastructure | — | — | — | — | $27M | $27M | — | — |
| Performance Materials & Coatings | — | — | $7M | — | — | $147M | $3M | — |
| Total | $45M | $0 | $24M | $34M | $208M | $591M | $23M | $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 restructuring, settlement and impairment provisions?
- Dow (DOW) reported restructuring, settlement and impairment provisions of $27M in Q1 2026.
- How has Dow's restructuring, settlement and impairment provisions changed year-over-year?
- Dow's restructuring, settlement and impairment provisions decreased by 87.0% year-over-year, from $208M to $27M.
- What is the long-term trend for Dow's restructuring, settlement and impairment provisions?
- Over 2 years (2023 to 2025), Dow's restructuring, settlement and impairment provisions has grown at a 83.9% compound annual growth rate (CAGR), from $549M to $1.86B.