3Q 2022 Results
OPERATING (EPS) RECONCILIATION (CONTINUED)
Significant Items Impacting Results for the Three Months Ended Jun 30, 2022
In millions, except per share amounts (Unaudited)
1
Pretax
$
2,169 $
2
Net Income
1,661 $
Reported results
Less: Significant items
Digitalization program costs
charges - net
Restructuring, implementation costs and asset related
Loss on early extinguishment of debt
Indemnification and other transaction related costs
Income tax related items
Total significant items
Operating results (non-GAAP)
1. "Income before income taxes."
3
EPS
2.26
(51)
(40)
(0.05)
(10)
(8)
(0.01)
(8)
(0.01)
(8)
(8)
(0.01)
25
0.03
$
$
(77) $
(37) $
(0.05)
2,246 $
1,698 $
2.31
2. "Net income available for Dow Inc. common stockholders." The income tax effect on significant items was calculated based upon the
enacted tax laws and statutory income tax rates applicable in the tax jurisdiction(s) of the underlying non-GAAP adjustment.
3. "Earnings per common share - diluted," which includes the impact of participating securities in accordance with the two-class method.
DOW
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