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EARNINGS PER SHARE (Notes)
 9 Months Ended
Sep. 30, 2022
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block] EARNINGS PER SHARE CALCULATIONS
The following tables provide earnings per share calculations for Dow Inc. for the three and nine months ended September 30, 2022 and 2021. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries.

Net Income for Earnings Per Share CalculationsThree Months EndedNine Months Ended
In millionsSep 30, 2022Sep 30, 2021Sep 30, 2022Sep 30, 2021
Net income$760 $1,706 $3,993 $4,644 
Net income attributable to noncontrolling interests21 23 24 69 
Net income attributable to participating securities 1
4 8 21 23 
Net income attributable to common stockholders$735 $1,675 $3,948 $4,552 

Earnings Per Share - Basic and DilutedThree Months EndedNine Months Ended
Dollars per shareSep 30, 2022Sep 30, 2021Sep 30, 2022Sep 30, 2021
Earnings per common share - basic$1.03 $2.25 $5.45 $6.11 
Earnings per common share - diluted$1.02 $2.23 $5.41 $6.06 

Share Count InformationThree Months EndedNine Months Ended
Shares in millionsSep 30, 2022Sep 30, 2021Sep 30, 2022Sep 30, 2021
Weighted-average common shares outstanding - basic714.3 744.5 724.9 745.4 
Plus dilutive effect of equity compensation plans3.8 5.5 4.9 5.5 
Weighted-average common shares outstanding - diluted718.1 750.0 729.8 750.9 
Stock options and restricted stock units excluded from EPS calculations 2
9.7 7.2 6.8 5.6 
1.Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares.
2.These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.