Item 2.02 Results of Operations and Financial Condition.

On January 26, 2023, Dow Inc. issued a press release, which was furnished as Exhibit 99.1 to the Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the "Original Form 8-K"). Dow Inc. is filing this Amendment No. 1 on Form 8-K/A solely for the purpose of providing an updated copy of the press release correcting an inadvertent error reported in the Financial Highlights section relating to the Company's free cash flow. No other changes have been made to the Original Form 8-K or press release furnished therewith.

The reference to free cash flow in the eighth bullet under the Financial Highlights section in the press release should read "Free cash flow1 was $1.5 billion" rather than "Free cash flow1 was $1.5 million" as originally issued inadvertently.

Free cash flow is a Non-GAAP measure. Please refer to the referenced press release for the definition and reconciliation.

The press release was corrected on January 26, 2023, and is attached as Exhibit 99.1 and incorporated herein by reference.

The information contained in this report, including Exhibit 99.1 attached hereto, is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of Section 18. Furthermore, the information contained in this report shall not be deemed to be incorporated by reference into any registration statement or other document filed pursuant to the Securities Act of 1933, as amended.

Item 9.01 Financial Statements and Exhibits.



(d)  Exhibits. The exhibit listed on the Exhibit Index is incorporated herein by
reference.

   Exhibit No.                                  Exhibit Description
      99.1        Corrected press release issued by Dow Inc. on January 26, 2023, announcing
                  results for the fourth quarter of 2022.
       104        Cover Page Interactive Data File. The cover page interactive data file does not
                  appear in the Interactive Data File because its XBRL tags are embedded with the
                  Inline XBRL document.

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