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DOW Q2 FY2026 earnings: EPS beat by 15.2%, revenue beat by 0.5%

DOW INC. reported Q2 FY2026. EPS came in at $1.44 against a $1.25 consensus, beat by 15.2%. Revenue was $12.1B versus $12.0B expected, beat by 0.5%. Gross margin was 17.9%, up 1140 bps from last quarter.

§ Noticed on the call
  1. Expect to deliver $60 million of EBITDA uplift in second half of 2021 from european siloxanes capacity shutdown.
    show quote
    “We expect this action to deliver $60 million of EBITDA uplift in the second half of this year.”
  2. Expect to deliver $700 million of benefit by end of 2021 from self-help actions.
    show quote
    “So if you look through the first half, we committed to $100 million, we've delivered $190 million, and that's why we're really confident in upsizing, particularly the Transform to Outperform portion of our self-help actions, which as we articulated before, will now deliver $700 million versus the $500 million guide.”
§ From the call / model-read, verbatim-grounded
Sentiment
0.37
Net tone of the full call — above 0 positive, below 0 negative
Q&A Evasiveness
+5.9
Question-dodging vs this company's own baseline — spikes matter, not the level
Guidance Tone
0.23
Tone of the forward-guidance language
Novelty Share
98%
Language not seen in this company's prior calls
Guidance “And in Performance Materials & Coatings, we anticipate that declines will be driven by typical seasonal slowdown in coatings demand as well as the planned PDH turnaround [ in the quarter ].”
Pricing “Targeted growth platforms delivered increased profitability during the quarter, supported by strategic opportunity management, strong commercial execution and the deployment of digital pricing and demand planning capability.”

4 more flagged statementsand 1 tone events from this call are in the Pro read.

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§ The quarter in numbers
Metric Actual Consensus Surprise
EPS $1.44 $1.25 beat by 15.2%
Revenue $12.1B $12.0B beat by 0.5%
Line This quarter QoQ YoY
Revenue $12.1B +23.5% +19.7%
Gross profit $2.2B +238.6% +298.3%
Operating income $882.0M +2945.2% +9700.0%
Net income $721.0M +262.0% +186.3%
Diluted EPS $0.99 +233.8% +183.9%
Gross margin: 17.9%.
§ The trend

Revenue is up 19.7% from the same quarter last year. Gross margin sits at 17.9%, a new high for the period charted.

§ How it stacks up Pro

This section is part of the Pro report for DOW.

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§ Go deeper on DOW
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