Screener / SEC EDGAR /CIK 0001751788 /10-K filed Feb 3, 2026, compared with Feb 4, 2025 /Numbers from the XBRL of the 10-Ks
NYSE Materials · Plastics & Resins

Dow Inc. DOW

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Revised numbers, fiscal years since 2020

1 number reported differently in a later 10-K

XBRL, 6 10-Ks
Numbers revised 1 changes of 0.5% or more
Restatements 0 the company said the earlier number was wrong (8-K item 4.02)
Largest change +5.2% Receivables, At Dec 31, 2020

A change is a restatement (the company says the earlier number was wrong) or a recast: after selling a business, adopting an accounting rule or moving amounts between lines, companies redo past years. The later 10-K's notes say which.

First reported, then reported again

Number by number · each number links to its 10-K

Each bar is the change from the number first reported to the number a later 10-K gives, on one scale.

NumberPeriodFirst reportedLater reportedChange
Receivables
AccountsReceivableNetCurrent · link
At Dec 31, 2020 $4.84B
10-K filed Feb 5, 2021
$5.09B
10-K filed Feb 4, 2022
+5.2%

From SEC's XBRL company facts (6 10-K filings). Checked: revenue, operating income, net income, cash from operations, total assets, shareholders' equity, receivables and inventory. Per-share numbers are left out because stock splits change them.

Sources

SEC's XBRL company facts: each 10-K's number for a year, against the number a later 10-K gives for the same year and line.

Also

Accounting checks: the checks run on the latest 10-K.

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Excel workbook · CSV. Google Sheet that stays up to date: paste =IMPORTDATA("https://tickdelta.com/company/DOW/export.csv") into a cell.

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