10-QPeriod: Q1 FY2019

DOW INC. Quarterly Report for Q1 Ended Mar 31, 2019

Filed May 3, 2019For Securities:DOW

Summary

Dow Inc. (TDCC reporting) reported net sales of $13.58 billion for the first quarter of 2019, a decrease of 9% compared to $14.90 billion in the prior year's first quarter. This decline was primarily driven by lower local prices and unfavorable currency movements, with sales decreasing across all geographic regions. Net income available to common stockholders significantly decreased to $541 million from $1.34 billion in the comparable period, reflecting these top-line pressures and increased integration and separation costs. The company is undergoing a significant corporate restructuring, with Dow Inc. becoming the parent company of TDCC following the separation from DowDuPont on April 1, 2019. This transition period has resulted in increased integration and separation costs ($408 million in Q1 2019 vs. $202 million in Q1 2018), impacting profitability. Despite the revenue decrease, the company demonstrated operational improvements in cost management, with cost of sales as a percentage of net sales slightly increasing to 78.8% from 77.5%, driven by lower feedstock costs. Investors should note the ongoing strategic repositioning and the associated costs, which are impacting short-term financial performance. While revenues have declined, the company's focus on cost synergies and operational efficiency remains a key theme. The balance sheet shows a decrease in long-term debt, indicating some deleveraging efforts.

Financial Statements
Beta

Key Highlights

  • 1Net sales decreased by 9% to $13.58 billion compared to $14.90 billion in the prior year quarter, largely due to lower prices and currency headwinds.
  • 2Net income available to common stockholders fell significantly to $541 million from $1.34 billion year-over-year.
  • 3Integration and separation costs increased substantially to $408 million from $202 million, impacting profitability during the corporate restructuring period.
  • 4Cost of sales as a percentage of net sales increased slightly to 78.8% from 77.5%, primarily driven by lower feedstock and raw material costs.
  • 5The company completed its separation from DowDuPont and became an independent, publicly traded company (Dow Inc.) on April 1, 2019.
  • 6Capital expenditures increased to $514 million from $423 million, with full-year expectations of $2.5 billion.
  • 7Total debt decreased to $19.85 billion from $19.90 billion, and net debt as a percentage of total capitalization improved slightly to 37.3% from 38.0%.

Frequently Asked Questions

The primary reason for the decrease in net sales by 9% to $13.58 billion was a combination of lower local prices (down 8%) and an unfavorable currency impact (down 2%). Sales decreased across all geographic regions, with significant declines in EMEA and U.S. & Canada.

The sharp decrease in net income available for the common stockholder to $541 million from $1.34 billion was driven by the lower net sales and a substantial increase in integration and separation costs to $408 million from $202 million in the prior year quarter. These costs are associated with the company's ongoing corporate restructuring and separation from DowDuPont.

The separation on April 1, 2019, marked the formation of Dow Inc. as an independent, publicly traded company. This event is a major strategic shift that led to the reported integration and separation costs. While it impacts the current financial reporting period, it positions Dow for future independent operations.

The company's total debt saw a slight decrease to $19.85 billion from $19.90 billion. More importantly, net debt as a percentage of total capitalization improved to 37.3% from 38.0%. This indicates a focus on managing leverage, partly supported by an increase in cash balances.